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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Business and Behavioural Entrepreneurship JWP (Jurnal Wacana Politik) Journal of Economic, Bussines and Accounting (COSTING) Muhammadiyah International Journal of Economics and Business JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Asian Social Work Journal JABE (Journal of Applied Business and Economic) JEMPER (Jurnal Ekonomi Manajemen Perbankan) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Madani JURNAL LENTERA BISNIS BALANCE: Economic, Business, Management and Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Economics Development Research (IJEDR) Jurnal Pendidikan dan Kewirausahaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Akuntansi dan Governance Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Kontigensi: Jurnal Ilmiah Manajemen Business and Entrepreneurial Review Governors Innovative: Journal Of Social Science Research Jurnal Bisnis, Manajemen, dan Keuangan International Journal of Sustainability in Research (IJSR) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Media Riset Bisnis Ekonomi Sains dan Terapan Jurnal Manajemen Pendidikan Islam
Andry Priharta
Universitas Muhammadiyah Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JURNAL LENTERA BISNIS

 1 
DETERMINAN MANAJEMEN LABA PADA SEKTOR INDUSTRI BARANG KONSUMSI DI INDONESIA Andry Priharta; Siti Hamidah Rustiana; Dewi Puji Rahayu; Maryati Maryati; Nur Hadiansah
JURNAL LENTERA BISNIS Vol 11, No 1 (2022): JURNAL LENTERA BISNIS, Januari 2022
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v11i1.489

Abstract

This research aims to empirically prove whether free cash flow, leverage, institutional ownership and profitability affect earnings management. The research was conducted at manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period with a regression analysis of panel data fixed effects model.  Through purposive sampling, there are 38 companies for the research and the results prove that partially, free cash flow has a significant negative effect, leverage has a significant positive effect, and profitability has a significant positive effect, while institutional ownership has a positive and insignificant effect. Simultaneously, all independent variables have a significant effect on earnings management with a determination coefficient of 96% while the remaining four percent is influenced by other factors.Keywords : Free cash flow, leverage, institutional ownership, profitability, earnings management
Co-Authors Agung Dharmawan Buchdadi Ahmad Alamsyah Ahmad, Gofur Anastasya Purnamasari Apriyanti, Metha Dwi Bambang Sutrisno Bambang Sutrisno Buana, Yud Darman Hadi Prayitno Darto Dewi Puji Rahayu Dewi Puji Rahayu Diana Diana Diana Hasan Dwi Oktariani Endang Rahmawijaya Eva Herianti Fathurachman Fitriasari Sintarini Gani, Nur Asni Hariyadi Hartono Harun, Siti Hafnidar hasanah hasanah Hasibuan, Irpan Hidayat Hera Oktadiana Heru Nurmiaswari Hidayanti Hidayanti Hilwah Farhati Jaharuddin Jaharuddin Jaharuddin, Jaharuddin Koesmawan Koesmawan Luqman Hakim Maryati Maryati Maryati Maryati Masyitoh Masyitoh Medo Maulianza Mega Rosdiana Mitha Andrianti Mitsalina Tantri Mitsalina Tantri Mohamad Lutfi Muhammad Irfan Tarmizi Muhammad Nur A. Birton N. Oneng Nurul Bariyah Nugroho, Rikho Nur Asni Gani Nur Asni Gani Nur Asni Gani Nur Hadiansah Pantjatmono, Teguh Reyhan Jordy Daniro Rini Fatma Kartika Riyanti Riyanti Riyanti Rony Edward Utama Rony Edward Utama Rony Edward Utama Sabaruddin Septemberizal Sisca Debyola Widuhung Siti Hamidah Siti Hamidah Rustiana Siti Hamidah Rustiana Siti Hamidah Rustiana Siti Jamilah Sulhendri Syifa Khairani Yasra Tri Ananto Uun Uniyawati Yahaya Niwae Yahya, Putri Aleyda Yatimin Yuyun Ardianti