CD Skripsi

Pengaruh Strategi Tingkat Bisnis, Free Cash Flow, Leverage, Profitabilitas, Sales Growth Dan Risiko Litigasi Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)

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The purpose of this research is to examine the effect of busines level strategy, free cash
flow, leverage, profitability, sales growth and litigation risk on the earning management.
The population is a banking company listed on the Indonesia Stock Exchange in 2016-
2018. Total sample is 39 companies based on Purposive Sampling methode. Technique of
data analysis Structural Equation Modeling (SEM) using Partial Least Squares (PLS)
version 6.0 for Windows as data processing software program. The result show that (1)
Busines Level Strategy effect on the Earning Management, (2) Free cash flow effect on
the Earning Management, (3) Leverage effect on the Earning Management, (4)
Profitability effect on the Earning Management, (5) Sales growth effect on the Earning
Management, (6) Litigation Risk effect on the Earning Management. Based on the
calculation of coefficient determination (R2) was 0.821 which means 82.1% of the
independent variables in this study can affect the dependent variable. While the
remaining 17.9% is influenced by other independent variable that are not observed in this
study.
Keyword: earning management, business level strategy, free cash flow, leverage,
profitability, sales growth, litigation risk.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0163)

Penerbit

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

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0163)

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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