Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Nuansa Karya Akuntansi
Putri, Shintya Arifin
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Struktur Kepemilikan, Kualitas Audit dan Free Cash Flow terhadap Manajemen Laba: Studi Empiris pada Perusahaan Pertambangan Terdaftar di BEI Tahun 2016-2020 Putri, Shintya Arifin; NR, Erinos
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.2

Abstract

This study aims to examine the effect of ownership structure, audit quality and free cash flow on earnings management in mining companies listed on the Indonesia Stock Exchange (IDX). Sample was determined using the purposive sampling method. Sample selection produced 20 companies. The data used is secondary data from the company's annual report. The statistical method used is logistic regression analysis. The of statistical analysis show that institutional ownership and audit quality has a impact on profit management. Ownership and free cash flow do not have a significant impact on revenue management.
Co-Authors NR, Erinos