Dharmesti, Nitiyoga and Pasaribu, Hiras (2018) PENGARUH LEVERAGE, KUALITAS AUDIT, FREE CASH FLOW, CAPITAL INTENCITY RATIO, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABAPADA PERUSAHAAN FOOD AND BEVERAGESTAHUN 2013-2016. Kajian Akuntansi, 13 (1). pp. 54-63. ISSN 1907 -1442
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Abstract
The purpose of this research is to know the effect of leverage, audit quality, free cash flow, capital intencity ratio, and institutional ownership to earnings management. The population used is 19 food and beverages companies listed on the Indonesia Stock Exchange in the period 2013-2016. The sampling technique used in this research is purposive sampling method, with the criteria used in sample selection in this research that is, food and beverages company that is notdelisting and food and beverages company that release annual financial report in succession for period 2013-2016, with 4th period of a hat. The total observations contained in this study amounted to 52 observations. The analysis model used in this research is multiple linear regression analysis. The results of this study indicate that audit quality and capital intencity ratio influence to earnings management, while leverage, free cash flow, and institutional ownership have no effect to earnings management on food and beverages companies listed in Indonesia Stock Exchange.Keywords: earnings management, leverage, audit quality, free cash flow, capital intencity ratio, and institutional ownership
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | earnings management, leverage, audit quality, free cash flow, capital intencity ratio, and institutional ownership. |
| 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: | 22 May 2020 08:35 |
| Last Modified: | 22 May 2020 08:35 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22704 |
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