CD Skripsi

Pengaruh Leverage, Profitabilitas, Free Cash Flow, Dan Asimetri Informasi Terhadap Manajemen Laba ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2016-2018)

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This study aims to examine and analyze the effect of leverage, profitability, free
cash flow and information asymmetry on earnings management conducted in
manufacturing companies listed on May 2016-2018. The population in this study
were 154 manufacturing companies listed on the Indonesia Stock Exchange (IDX)
in 2016-2018. Samples were selected using the purposive sampling method. Based
on the purposive sampling method, the samples obtained were 46 companies for 3
years so that there were 138 companies. Data analyzed using multiple regression
analysis using SPPS version 25. Based on the test results of this study, a partial
regression test (t test) showed that leverage (Sig 0.249) had no effect on earnings
management. This is indicated in the test results that the significance value of the
variable is smaller than (>) 0.05 and the Tcount value is smaller than the value of
Ttable. While profitability (Sig 0.009), free cash flow (Sig 0.007) and information
asymmetry (Sig 0.014) affect earnings management. This is indicated in the test
results that the significance value of the variable is smaller than (

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0206)

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 (0206)

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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