Image of Pengaruh Capital Intencity Ratio, Free Cash Flow, Leverage, Ukuran Perusahaan, Kepemilikan Institusional, Dan Kepemilikan Manajerial Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017)
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Pengaruh Capital Intencity Ratio, Free Cash Flow, Leverage, Ukuran Perusahaan, Kepemilikan Institusional, Dan Kepemilikan Manajerial Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017)

This study was conducted to determine the effect of capital intensity ratio, free cash flow, leverage, firm size, institutional ownership, and managerial ownership on earnings management. The population in this study are manufacturing companies listed on the Stock Exchange during the period 2014-2017. The test tool used in this study is multiple regression using SPSS version 25.Samples are used by purposive sampling method. The data used are secondary data collected through the Indonesia Stock Exchange website. Companies that meet the sample criteria are 25 companies from 135 companies listed on the IDX. The variables studied were the effect of capital intensity ratio, free cash flow, leverage, firm size, institutional ownership, and managerial ownership to account for earnings management. The results of this study indicate that capital intencity ratio, free cash flow, leverage, firm size have a significant effect on earnings management.Whereas institutional ownership and managerial ownership do not affect earnings management. Overall, capital intensity ratio, free cash flow, leverage, company size, institutional ownership, and managerial ownership of earnings management amounted to 43.8%. While the remaining 56.2% is influenced by other variables not examined in this study. Keywords : Capital Intencity Ratio, Free Cash Flow, Leverage, Company Size, Institutional Ownership, and Managerial Ownership, and Earning Management

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0072)
02 03. 119 (0072)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0072)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0072)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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