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All Journal AKUNTANSI DEWANTARA Jurnal Ekonomi Pertanian dan Agribisnis
Fayliencent, Ignatz Novrian
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance

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Peran Arus Kas Bebas dalam Menurunkan Praktik Manajemen Laba: Studi pada Industri Perbankan Indonesia Fayliencent, Ignatz Novrian; Christin Meirdhika Lekatompessy
Jurnal Ekonomi Pertanian dan Agribisnis Vol. 3 No. 1 (2025): Juli - Desember
Publisher : CV.ITTC INDONESIA

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Abstract

This study aims to analyze the effect of free cash flow on earnings management practices in banking companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023. The research method used is quantitative with a descriptive approach and multiple regression analysis. Free cash flow is measured as the difference between operating cash flow and investing cash flow divided by total assets, while earnings management is measured using the Modified Jones Model through discretionary accruals. The results show that free cash flow has a negative and significant effect on earnings management. This finding indicates that the higher a company's free cash flow, the less likely it is to engage in earnings management practices. This reflects that strong free cash flow can be a positive signal to stakeholders, reduce the need for accounting manipulation, and strengthen transparency and trust in a company's financial statements. This research contributes to investors, management, and regulators in understanding the role of free cash flow strategy in financial decision-making and corporate governance
DETERMINAN PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN SEKTOR INDUSTRI: SUDUT PANDANG TEORI STAKEHOLDER Athallah Yuniharto, Juan Daffa; Utami, Rizki Hanifah; Fayliencent, Ignatz Novrian; Hatta, Atika Jauharia
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.16491

Abstract

The purpose of this study was to examine the effect of profitability, company size, and independent commissioners on carbon emission disclosure in industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This research used the proportion of independent commissioners as a proxy for good corporate governance (GCG), total assets as company size, and return on assets as a measure of company profitability. The sampling method was carried out using purposive sampling and 30 companies were obtained from 2018 to 2021, and obtained 104 observations. Using panel data regression analysis, the results show that profitability has a positive influence on carbon emissions disclosure, but not company size and good corporate governance. The results indicated that companies with high profitability tend to have sufficient funding to cover the costs incurred when reporting carbon emissions, so they tend to report more carbon emissions than companies that have low profitability. The results shown support evidence for Stakeholder theory.
Co-Authors Athallah Yuniharto, Juan Daffa Atika Jauharia Hatta Hambali Christin Meirdhika Lekatompessy Utami, Rizki Hanifah