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Farida Titik Kristanti
Universitas Telkom
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PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, LEVERAGE, UKURAN PERUSAHAAN DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia periode 2014-2017) Maulidina, Yulina; Kristanti, Farida Titik
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to determine the simultaneous and partial effects of the proportion of independent commissioners, leverage, company size, and free cash flow on earnings management. The population in this study are the food and beverage sub-sector companies listed on the Indonesia Stock Exchange 2014-2017. The sample selection technique uses a purposive sampling technique so that the companies that become the study sample are 14 companies out of a population of 18 companies. Data analysis used is panel data regression analysis using software eviews 9. The results of this study reveal that there is a simultaneous influence between the independent and dependent variables. Whereas for the partial effect only the proportion of board of commissioners and leverage has an effect on earnings management, while for firm size variables and free cash flow does not affect earnings management. In this study the proportion of independent board of commissioners has a negative and significant influence and leverage has a positive and significant influence on earnings management, meaning in investment decision making that can be considered or focused by looking at the number of independent commissioners in the company to oversee the performance of company managers. besides that investors must be careful with companies that have a high level of leverage ratio because it can be estimated that their management practices earnings management.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK PERATAAN LABA (Studi Pada Perusahaan Sektor Pertanian Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017) Rahel Marpaung, Apriliyanti; Kristanti, Farida Titik
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

Profit is one of the very important information in financial statements.Fluctuating earnings tend to show the high risk of the company. Income smoothing is one of the earnings management techniques carried out by management with the aim of reducing fluctuations in profits at a certain level in accordance with what is expected by the company. Income smoothing is measured using the Eckel Index (1981). This study aims to determine the effect of variables Net Profit Margin, Return On Assets, Debt to Equity Ratio, Debt to Asset Ratio on income smoothing practices.
Co-Authors Achmad Manshur Ali Suyanto Aldiyansa, Fradana Yudistiya Alfian Agus Putranto Aninditya Cindy Natasya Arif Partono Prasetio, Arif Partono Arini Dwi Febriani Asterina Mulyani Aulia Kania Putri Aulia, Salma Budiman, Teguh Cut Dewi Shafira Deannes Isnuwardhana Deannes Isynuwardhana Dewa Mahardika Dian Indiyati Dillak, Vaya Juliana Divando, Ghalib Faris Djusnimar Zultilisna Donna E. Naibaho Dwi Fitrizal Salim Ega Darmawati Elly Suryani Emru, Radhitya Friyatama Erris Rayhan Fahrezi Faris Afrizal Fathya, Ananda Febritya Ayu Wahyuni Febritya Ayu Wahyuni Firmansyah, Faris Afrizaldi Fitrianingsih Fitrianingsih Fitrianingsih Fitrianingsih Hanif Kurniawan Atmanto Hasby Muhammad Syifa Hassya Alifah Suwandi inne Aryanti Ismi Azizah Harahap Jasmine Yolanda Khaeria, Nurul Krismelina, Shovia Maghfira, Addiena Maharani, swetlana Kartika Maulana, Galih Rizal Maulidina, Yulina Melinda Rubiyana Mudinillah, Adam MUHAMAD MUSLIH Muhammad Sanyasa Tyaga Nabila Aprilia Aldama Naibaho, Donna E. Natasya Salsabila Nafis Nur Taufiqoh Lathifah Nursal, Ehla Zakiyah Nurul Khaeria Nurvita Trianasari Pranita, Komang Ridha Prasetyo, Arief Bagas Putu Nina Madiawati Rafqah Annisa Kusumaningrum Rahel Marpaung, Apriliyanti Resky Awalia Riko Hendrawan Rr Sri Saraswati Salehudin Eka Saputra Alrasidi Salsabila Nada Zayani Sari, Shafira Deswita Saskia Almarita Shiddiq, Muhammad Fajryan Sihombing, Febie Tania Siti Ratu Rodiah Sri Rahayu Sunu Puguh Hayu Triono Suriati Suriati swetlana Kartika Maharani Teguh Budiman Tri Utami Lestari Wardhana Wardhana Wardhana wardhana Wardhana, Muhamad Arriq Rayhan Zayani, Salsabila Nada