Articlediamond2019

TATA KELOLA PERUSAHAAN, ALIRAN KAS BEBAS DAN MANAJEMEN LABA

29 citations0/0 files storedJurnal Bisnis dan Akuntansi

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

The purpose of this study is to examine the factors that influence earnings management on non financial companies that listed in Indonesia Stock Exchange. These factors are firm size, audit quality, audit committee, institutional ownership, return on assets, leverage, and free cash flow. Population of this research are non financial companies listed in Indonesia Stock Exchange from 2015-2017. The samples of this study are selected by using purposive sampling method and 558 data are taken. This research used a modified Jones model to calculate discretionary accruals values. This research used multiple regression analysis to determine the relationship between the factors and earnings management. The result of this study shows that return on assets, leverage, and free cash flow have effect on earnings management. On the other hand, firm size, audit quality, audit committee, institutional ownership do not have significant effect on earnings management.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 29 citations exist upstream.

References

1986Large Shareholders and Corporate Control 1981Auditor size and audit quality 1979Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure 2018Fundamentals of Corporate Finance 2013Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba 2010Pengaruh Mekanisme Good Corporate Governance, Independensi Auditor, Kualitas Audit dan Faktor Lainnya terhadap Manajemen Laba 2014Pengaruh Kualitas Audit Terhadap Manajemen Laba 2017Faktor-Faktor Yang Mempengaruhi Manajemen Laba

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.