Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Profitabilitas Terhadap Manajemen Laba Perusahaan (Studi pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia)
Main Author: | ZULIANA, NOVITA |
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Format: | Thesis NonPeerReviewed Book |
Bahasa: | eng |
Terbitan: |
, 2016
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Subjects: | |
Online Access: |
http://eprints.umm.ac.id/20763/1/jiptummpp-gdl-novitazuli-42133-1-pendahul-n.pdf http://eprints.umm.ac.id/20763/2/jiptummpp-gdl-novitazuli-42133-2-babi.pdf http://eprints.umm.ac.id/20763/ |
Daftar Isi:
- The purpose of this study was to obtain empirical evidence about the influence of good corporate governance, free cash flow and profitability to earnings management. Good corporate governance is proxied by the independent board, institutional ownership, managerial ownership, and the audit committee. The population in this study is a company manufacturing base and chemical industry sectors listed on the Stock Exchange from 2012 to 2014 year. The sampling technique used in this research is purposive sampling. Number of basic industry and chemical companies that the sample is 33 companies, so the total annual report data studied were as many as 99. The analytical method used is multiple linear regression. The results showed that the independent variables consist of good corporate governance has no effect on earnings management, whereas for the two independent variables such as free cash flow and profitability effect on earnings management