Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Abdimisi EkoPreneur
Benarda Benarda
Universitas Pamulang
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : EkoPreneur

 1 
Pengaruh Kepemilikan Manajerial dan Free Cash Flow terhadap Manajemen Laba Benarda Benarda
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.12496

Abstract

This study aims to examine the effect of managerial ownership and free cash flow on earnings management in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2019 period. The data used is secondary data by taking data from the company's financial statements which can be downloaded on the website www.idx.co.id. The sampling method used is purposive sampling using 15 samples from 54 company populations. The data analysis technique used is multiple linear regression analysis using a software program, namely SPSS 25. The results show that managerial ownership has a significant effect on earnings management. The results of the study simultaneously show that managerial ownership and free cash flow have a significant effect on earnings management.Keywords : Managerial Ownership, free cash flow, Earnings Management.
Co-Authors Desmita Desmita Purwatiningsih Purwatiningsih Rakhmawati Oktavianna Rakhmawati Oktavianna Rini Septiowati Rini Septiowati SEVTY WAHIDDIRANI SAPUTRI Sevty Wahiddirani Saputri Silvia Sari Silvia Sari Sri Nitta Crissiana Wirya Atmaja