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All Journal Jurnal Paradigma Akuntansi
Yetty, Elsa Imelda, Henny Wirianata
Fakultas Ekonomi Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Social Sciences

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Pengaruh Surplus Free Cash Flow Terhadap Earnings Predictability Dengan Moderasi Corporate Governance Yetty, Elsa Imelda, Henny Wirianata
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19217

Abstract

This research aims at know the effect of surplus free cash flow on earnings predictability as well as the moderation effect of corporate governance in that relationship. Object of this research is manufacturing firms that listed on Indonesia Stock Exchang during the period 2016-2018. The research design used in this research is a descriptive research with purposive sampling method to test the influence of independent variables on dependent variables also the influence of moderation variables in that relationship. The hypothesis testing is done by panel data regression model and moderation regression model and conducted using EViews 11 application. This study obtained the results that firms earnings from using the asset had significant influence on earnings predictability, and there’s no significant influence of institutional ownership dan managerial ownership in the relationship of surplus free cash flow and earnings predictability. The implication of this study is the need to pay attention to firms performance to improve the predictive value of earnings.
Pengaruh Surplus Free Cash Flow Terhadap Earnings Predictability Dengan Moderasi Corporate Governance Yetty, Elsa Imelda, Henny Wirianata
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.599 KB) | DOI: 10.24912/jpa.v4i1.17528

Abstract

This research aims at know the effect of surplus free cash flow on earnings predictability as well as the moderation effect of corporate governance in that relationship. Object of this research is manufacturing firms that listed on Indonesia Stock Exchang during the period 2016-2018. The research design used in this research is a descriptive research with purposive sampling method to test the influence of independent variables on dependent variables also the influence of moderation variables in that relationship. The hypothesis testing is done by panel data regression model and moderation regression model and conducted using EViews 11 application. This study obtained the results that firms earnings from using the asset had significant influence on earnings predictability, and there’s no significant influence of institutional ownership dan managerial ownership in the relationship of surplus free cash flow and earnings predictability. The implication of this study is the need to pay attention to firms performance to improve the predictive value of earnings.
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