Melinda, Widyasari
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

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Faktor Yang Mempengaruhi Manajemen Labaperusahaan Manufaktur Yang Terdaftar Di Bei Melinda, Widyasari
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.594 KB) | DOI: 10.24912/jpa.v1i2.5014

Abstract

The purpose of this research is to know the effect of free cash flow, financial distress, profitability and sales growth on earnings management on manufacturing company listed on the BEI from 2015-2017. This research used 26 manufacturing company that were selected using purposive sampling method for a total of 78 observation in three years.  To analyze the hypothesis by using software Eviews version 10.0. The result for this research showed that there is a positive and significant effect of free cash flow on earnings management, however there is no significant effect of financial distress, profitability and sales growth on earnings management.