Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Free Cash Flow Terhadap Manajemen Laba Riil Dengan Kepemilikan Institusional Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)
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51599 |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>http://eprints.ums.ac.id/51599/</relation><title>Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Free Cash Flow Terhadap Manajemen Laba Riil Dengan Kepemilikan Institusional Sebagai Variabel Moderating
(Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)</title><creator>Mayesti, Miftha Adelina</creator><creator>, Dr. Triyono, SE., M.Si.,</creator><subject>HG Finance</subject><subject>HJ Public Finance</subject><description>The aim of this research was to analyzed the effect of capital structure as
measured by profitability, leverage, the size of the company and free cash flowonreal
earning management with institusional ownership as variable moderation in
manufacturing companies listed on the Indonesia stock exchange the period 2011-
2015.
The sampling method used in this research is purposive sampling with the
total sample as much as 310 companies. Analysis used by multiple regression
methode with Moderated Regression Analysis (MRA)..
The results showed that profitability, the company's size and institusional
ownership has a effect on real earnings management while the leverage andfree cash
flowhave no effect on real earnings management. The size of the company,and free
cash flowis moderated by institusional ownership have no effect on real earnings
management. The profitability and leverage is moderated by institusional ownership
has aeffect on real earnings management.</description><date>2017-04-15</date><type>Other:Karya Ilmiah</type><type>PeerReview:NonPeerReviewed</type><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/51599/4/NASKAH%20PUBLIKASI.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/51599/11/HALAMAN%20DEPAN.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/51599/2/BAB%20I.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/51599/3/BAB%20II.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/51599/5/BAB%20III.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/51599/7/BAB%20IV.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/51599/6/BAB%20V.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/51599/8/DAFTAR%20PUSTAKA.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/51599/12/LAMPIRAN.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/51599/10/PERNYATAAN%20PUBLIKASI.pdf</identifier><identifier> Mayesti, Miftha Adelina and , Dr. Triyono, SE., M.Si., (2017) Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Free Cash Flow Terhadap Manajemen Laba Riil Dengan Kepemilikan Institusional Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta. </identifier><relation>B200130332</relation><recordID>51599</recordID></dc>
|
| language |
eng |
| format |
Other:Karya Ilmiah Other PeerReview:NonPeerReviewed PeerReview File:application/pdf File |
| author |
Mayesti, Miftha Adelina , Dr. Triyono, SE., M.Si., |
| title |
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Free Cash Flow Terhadap Manajemen Laba Riil Dengan Kepemilikan Institusional Sebagai Variabel Moderating
(Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015) |
| publishDate |
2017 |
| topic |
HG Finance HJ Public Finance |
| url |
http://eprints.ums.ac.id/51599/4/NASKAH%20PUBLIKASI.pdf http://eprints.ums.ac.id/51599/11/HALAMAN%20DEPAN.pdf http://eprints.ums.ac.id/51599/2/BAB%20I.pdf http://eprints.ums.ac.id/51599/3/BAB%20II.pdf http://eprints.ums.ac.id/51599/5/BAB%20III.pdf http://eprints.ums.ac.id/51599/7/BAB%20IV.pdf http://eprints.ums.ac.id/51599/6/BAB%20V.pdf http://eprints.ums.ac.id/51599/8/DAFTAR%20PUSTAKA.pdf http://eprints.ums.ac.id/51599/12/LAMPIRAN.pdf http://eprints.ums.ac.id/51599/10/PERNYATAAN%20PUBLIKASI.pdf http://eprints.ums.ac.id/51599/ |
| contents |
The aim of this research was to analyzed the effect of capital structure as
measured by profitability, leverage, the size of the company and free cash flowonreal
earning management with institusional ownership as variable moderation in
manufacturing companies listed on the Indonesia stock exchange the period 2011-
2015.
The sampling method used in this research is purposive sampling with the
total sample as much as 310 companies. Analysis used by multiple regression
methode with Moderated Regression Analysis (MRA)..
The results showed that profitability, the company's size and institusional
ownership has a effect on real earnings management while the leverage andfree cash
flowhave no effect on real earnings management. The size of the company,and free
cash flowis moderated by institusional ownership have no effect on real earnings
management. The profitability and leverage is moderated by institusional ownership
has aeffect on real earnings management. |
| id |
IOS2728.51599 |
| institution |
Universitas Muhammadiyah Surakarta |
| institution_id |
249 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Muhammadiyah Surakarta |
| library_id |
555 |
| collection |
Digital Repository Universitas Muhammadiyah Surakarta |
| repository_id |
2728 |
| subject_area |
Agama Ekonomi Farmasi |
| city |
KOTA SURAKARTA |
| province |
JAWA TENGAH |
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IOS2728 |
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2017-07-10T07:13:30Z |
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2017-07-10T07:13:30Z |
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dc |
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1765811096369758208 |
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17.538404 |