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All Journal FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Nanda Ayu Cahyaning Thyas
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Economics, Econometrics & Finance

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Faktor - faktor yang Mempengaruhi Manajemen Laba Perusahaan Nanda Ayu Cahyaning Thyas
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 1 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1058.596 KB) | DOI: 10.32332/finansia.v4i1.2116

Abstract

Abstract : This study aims to determine and analyze the effect of leverage, firm size, free cash flow, and operating cash flow on the earnings management of the food and beverage subsector companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The population in this study were 26 companies. The technique of determining the sample using purposive sampling technique, so that the final sample obtained was 12 companies. The data used are secondary data obtained from the financial statements of the food and beverage sub-sector companies listed on the Stock Exchange in the 2015-2018 period. The data analysis technique used is the classic assumption test and multiple linear regression analysis with the help of the application SPS version 21. Based on the results of the study showed that leverage, free cash flow, and operating cash flow have no effect on earnings management, while firm size affects earnings management.
ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN, FREE CASH FLOW, DAN OPERATING CASH FLOW TERHADAP MANAJEMEN LABA PERUSAHAAN Nanda Ayu Cahyaning Thyas; Anita Wijayanti; Agni Astungkara
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.874 KB) | DOI: 10.32332/finansia.v5i01.4545

Abstract

This0study aims to0determine and analyze the0effect of leverage, firm0size, free cash flow, and operating cash flow on the earnings management of the0food and beverage subsector companies0listed onitheiIndonesia Stock0 Exchange in the 2015-2018iperiod. The0population in thisistudy were 26icompanies. The technique of0determining the sample using0purposive sampling technique, so0that the final sample obtained was 12 companies. The data0used are secondary0data obtained from the financial0statements of the foodiand0beverage sub-sectoricompanies0listed on theiStock Exchange0in the 2015-20180period. The0data analysis technique used0is the classic assumption0test and multiple0linear regression analysis0with the help of the application0SPSS version 22. Basedion the resultsiof the study showed thatileverage, free cash flow and operating cash flow have noieffect on0earningsimanagement, while0firm size affects earnings management.
Co-Authors Agni Astungkara Anita Wijayanti