Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Ni Kadek Ayu Wulantari
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Free Cash Flow Sebagai Pemoderasi Pengaruh Corporate Social Responsibility Pada Manajemen Laba Di Perbankan Ni Kadek Ayu Wulantari; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 23 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i03.p24

Abstract

ABSTRACT This study aims to test and provide empirical evidence of the role of free cash flow in influencing the relationship of sustainability reporting in earnings management. This research was conducted at banking companies listed in Indonesia Stock Exchange (BEI) period 2014-2016. The sample in this research is determined by purposive sampling method. The number of samples meeting the criteria is 10 companies. Data collection was done by non participant observation method. Data analysis technique used is Moderated Regression Analysis (MRA). This research successfully demonstrated sustainability reporting had a positive effect on earnings management. The result of moderation testing between sustainability reporting and earnings management shows a positive influence which means free cash flow strengthens the influence of sustainability reporting on earnings management. Keywords: earnings management, sustainability reporting, free cash flow.
Co-Authors Ida Bagus Dharmadiaksa