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Ratna Varadila
Universitas Stikubank
Economics, Econometrics & Finance

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Determinan Manajemen Laba dan Dampaknya pada Biaya Modal Ekuitas Ratna Varadila; Jacobus Widiatmoko; Maria Goreti Kentris Indarti; Taswan Taswan
Jurnal Bisnis dan Ekonomi Vol 29 No 1 (2022): Vol. 29 No. 1 EDISI MARET 2022
Publisher : Faculty of Economics and Business, Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/jbe.v29i1.9045

Abstract

The purpose of this study is to examine the effect of free cash flow and tax planning on earnings management and the effect of earnings management on cost of equity capital. This study uses leverage, profitability, and company size as control variables. The Populations in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 period. The sample selection was carried out using purposive sampling technique. By using multiple regression analysis, the results showed that free cash flow had a significant negative effect on earnings management. Meanwhile, tax planning had no effect on earnings management and earnings management had positive effect on the cost of equity capital. Leverage and profitability were able to control the effect of free cash flow and tax planning on earnings management, while firm size was unable to control the effect of free cash flow and tax planning on earnings management.
Co-Authors Maria Goreti Kentris Indarti Taswan Taswan Widiatmoko, Jacobus