Articlediamond2019

TATA KELOLA PERUSAHAAN, ALIRAN KAS BEBAS DAN MANAJEMEN LABA

15 citations0/0 files storedJurnal Bisnis dan Akuntansi

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

The purpose of this study is to examine the factors that influence earnings management in Indonesia. Those factors are profitability, leverage, firm size, audit committee, independent commissioner proportion, institutional ownership, managerial ownership and free cash flow. The population are non financial companies listed in Indonesia stock exchange. This study used 283 samples and samples selection procedure used purposive sampling. This research uses multiple regression analysis method. The result of this study shows that profitability and free cash flow have influence to earnings management. While, leverage, firm size, audit committee, independent commissioner proportion, institutional ownership and managerial ownership do not have influence to earnings management.

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References

1979Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure 1978Towards a Positive Theory of the Determination of Accounting Standards.2013Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba 2013Corporate Governance, Firm Size, and Earning Management: Evidence in Indonesia Stock Exchange 2014The Effects of Corporate Ownership Structure and Board Size on Earnings Management: Evidence from Turkey 2015Impact of Firm Size on Earnings Management: A Study of Textile Sector of Pakistan 2017PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA 2017PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PERUSAHAAN PUBLIK NON KEUANGAN

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