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I Wayan Putra
Faculty of Economics and Business Udayana University
Economics, Econometrics & Finance

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FREE CASH FLOW SEBAGAI PEMODERASI PENGARUH EARNINGS MANAGEMENT DAN KEBIJAKAN DIVIDEN PADA NILAI PERUSAHAAN Ida Ayu Made Chandra Dewi; I Wayan Putra
E-Jurnal Akuntansi Vol 18 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

A firm was found to maximize profit that increases the firm value. This research has some purpose there are to give empircal proof about earnings management and dividend policy an affect firm value that listed at LQ45 with moderating variabel that is free cash flow. This study has 60 observation that choosen by applying non probability method and purposive sampling technique. In processing data, Moderated Regression Analysis (MRA) is applied as data analysis technique. The result founded that earnings management has a negatif significant influence on firm value, dividend policy has a negatif significant influence on firm value, the influence of earnings management on firm value is weaken by free cash flow, and the influence of dividend policy on firm value is weaken by free cash flow.
Co-Authors Ida Ayu Made Chandra Dewi