P., Gangga Kadacana B. and Hastuti, Sri (2017) PENGARUH CORPORATE GOVERNANCE, KUALITAS AUDIT, LEVERAGE, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Kajian Akuntansi, 12 (1). pp. 63-72. ISSN 1907-1442
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Abstract
The aim of the research is to povide empirical evidence on the impact of corporate governance, audit quality, leverage, and free cash fl ow to earnings management. Corporate governance is measured by independent commissioner and institutional ownership. Discretionary accrual is the proxy of earning management. This research used 84 manufacture companies listed in Indonesian Stock Exchange, selected using purposive sampling method, during the reseacrh period 2011-2013. Data were analyzed using multiple regression method. Based on the result of analysis concluded that components independent commissioner, audit quality, and free cash fllow had effect on earnings management while institutional ownnership and leverage no effect on earnings management. It means that the bigger the compotition of independent commissioner and the company capable of yielding free cah fl ow able to control the act of earning management by manager. Keywords: Earnings management, corporate governance, audit quality, leverage, free cash flow.
| Item Type: | Article |
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| Additional Information: | Earnings management, corporate governance, audit quality, leverage, free cash flow. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 26 Jun 2020 11:36 |
| Last Modified: | 26 Jun 2020 11:37 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22844 |
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