CD Skripsi

Pengaruh Profitabilitas, Free Cash Flow Dan Leverage Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Properti, Real Estate Dan Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019

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ABSTRACT
This study aims to determine the effect of profitability, free cash flow and leverage
on earnings management with good corporate governance as moderating. This type of
research is quantitative research. The population in this study includes all property, real
estate and building construction companies. The sample in this study amounted to 45
companies. The sampling method used in this study was purposive sampling, while the data
processing method used in this study was interaction regression analysis or MRA (moderate
regression analysis) using SPSS version 25 software to process the data. The results showed
that profitability had a significant positive effect on earnings management. While Free cash
flow and Good Corporate Governance have a significant negative effect on earnings
management, while Leverage has no effect on earnings management. Good Corporate
Governance as a moderating variable is able to strengthen the influence of the dependent
variable on the independent variables in this study.
Keywords: Profitability, Free Cash Flow, Leverage, Good Corporate Governance, Earnings
Management

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状況

Detail Information

シリースタイトル

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請求記号

02 02. 122 (0010)

公開者

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Manajemen., 2022

校合

x, 66 hlm.; ill.: 29 cm

言語

Indonesia

ISBN/ISSN

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分類

02 02. 122 (0010)

Content Type

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Media Type

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Carrier Type

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刊行

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キーワード

MANAJEMEN

形態

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Statement of Responsibility

Daus

Other version/related

添付ファイル

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