CD Skripsi

Pengaruh Good Corporate Governance, Free Cash Flow, Leverage Dan Audit Tenure Terhadap Manajemen Laba = (Studi Empiris Pada Perusahaan Property, Real Estate Dan Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)

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This study aims to determine (1) the effect of good corporate governance on
earnings management (seen from the proportion of independent board of commissioners,
managerial ownership, and institutional ownership) (2) the effect of free cash flow on
earnings management (3) the effect of leverage on earnings management (4) the effect of
audit tenure on earnings management. The population of this study were 59 property,
real estate and building construction companies listed on the Indonesia Stock Exchange
period 2016-2018. 34 companies were obtained by using purposive sampling method.
While the data processing method used is multiple linear regression analysis. The results
of this study indicate that the proportion of independent commissioners, managerial
ownership, free cash flow, and audit tenure has a significant effect on earnings
management. Meanwhile, institutional ownership and leverage have no effect on earnings
management.
Keywords: earnings management, good corporate governance, free cash flow, leverage,
audit tenure

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0159)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0159)

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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