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All Journal Jurnal Teologi & Pelayanan Kerusso Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JUITAK : Jurnal Ilmiah Teologi dan Pendidikan Kristen
Tambunan, Tanjung
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Journal : Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

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ANALISIS PENGARUH PROFITABILITAS, FREE CASH FLOW DAN LEVERAGE TERHADAP MANAJEMEN LABA DI MODERASI UKURAN PERUSAHAAN PADA PERUSAHAAN OTOMOTIF YANG TERCATAT DI BEI TAHUN 2017-2020 Tambunan, Tanjung; Siagian, Harlyn L.

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.744 KB) | DOI: 10.31955/mea.v5i2.1391

Abstract

The goal aforementioned research is to see how Profitability, Free Cash Flow, and Leverage on Earnings Management affect the size of automotive businesses listed on the IDX between 2017 - 2020. The sample consisted of all publicly traded enterprises Indonesian Stock Exchange between 2017-2020, for a total of 50 companies. Dedicated sampling technique was employed that uses Smart Pls and SEM analysis. It's clear that leverage, profitability, and company size all have a good effect on revenue management. At the same time, in the period 2017-2020, the free cash flow variable will have no substantial influence on the revenue management of the automotive sectors listed in IDX.
Co-Authors Harlyn L. Siagian Lusiana Sinambela, Juita sinaga, janes Sinambela, Juita