CD Skripsi

Pengaruh Free Cash Flow, Leverage Ratio, Profitability Ratio Dan Asimetris Informasi Terhadap Earning Management (Studi Empiris Pada Perusahaan Nonmanufaktur Sektor Infrastruktur, Utilitas Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Priode 2017-2019)

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ABSTRACT
This study aims to determine (1) the effect of the free cash flow on the earning
management (2) the effect of the leverage ratio on the the earning management
(3) the effect of the profitability ratio on the the earning management (4) the effect
of asymmetry information on the the earning management. the population of this
study was nonmanufacturing sector utility, infrastructur and technology listed on
the indonesian stock exchange in 2017 until 2019. The sample was chosen by
purpose sampling method and obtained 31 companies with 71 observatio. the data
used was secondary data obtained from www.idx.co.id. Data was analysis with
spss 21. The result using partial test (t-test) showed that the variable free cash
flow, profitability ratio, and asymetric information has effect on earning
management with each level significance was 0.000, 0.021, dan 0.002.
Unfortunately, this study failed to prove that the variable leverage ratio effect
earning management with the level of singnificance was 0.090.
Keyword: Free Cash Flow, Leverage Ratio, Profitability Ratio, Asymetric
Information Earning Management.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0040)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0040)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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