CD Skripsi

The Influence Of Financial Distress And Free Cash Flow On Earnings Management With Economic Value Added As Moderating Variable Empirical Study Of Subsector Food And Beverages Companies Listed In Idx Within 2017-2021 Period

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ABSTRACT
The purpose of this research is to examine the influence of financial distress and free cash flow on earnings management. The addition of an economic value added variable is researched in order to determine whether it can moderate the influence of each variable. The populations throughout this study are food and beverages companies listed on the Indonesia Stock Exchange for the period 2017-2021. Purposive sampling techniques were used in this study, with samples obtained from as many as 15 companies. The data analysis method used is PLS regression analysis with WarpPLS version 7. The result of this study found that financial distress and free cash flow have an impact on earnings management, but economic value added cannot be a moderating variable.
Keywords: Earnings Management, Economic Value Added

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902113027

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902113027

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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