PENGARUH FINANCIAL LEVERAGE, ARUS KAS BEBAS, PROFITABILITAS, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Makanan dan Minuman yang terdaftar di BEl tahun 2014-2019)

HARDIRMANINGRUM, ASTRI (2021) PENGARUH FINANCIAL LEVERAGE, ARUS KAS BEBAS, PROFITABILITAS, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Makanan dan Minuman yang terdaftar di BEl tahun 2014-2019). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This research aimed to examine the effect of financial leverage, free cash flow, profitability and institutional ownership structure on earnings management. This research's data source is secondary data in the form of company annual financial report obtained from the Indonesia Stock Exchange website. The samples are food and beverage companies listed on the Indonesia Stock Exchange during 2014-2019. The sample selection used purposive sampling technique and obtained 14 companies as samples with 84 observational data. The data analysis method used multiple linear regression analysis. This study indicates that the profitability variable has a positive effect on earnings management, the free cash flow variable has a negative effect on earnings management. While, financial leverage and institutional ownership structure variable don't affect earnings management.

Item Type: Thesis (S1)
Uncontrolled Keywords: Financial Leverage, Free Cash Flow, Profitability, Institutional Ownership Structure and Earnings Management
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Iin Hayuningtyas
Date Deposited: 08 May 2023 02:12
Last Modified: 08 May 2023 02:12
URI: https://repository.ump.ac.id:80/id/eprint/15534

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