Jurnal Riset Ekonomi dan Akuntansi
Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI

Pengaruh Financial Distress, Free Cash Flow, dan Earning Power terhadap Manajemen Laba

Ulvi Zuhrotul Faukha (Unknown)
Suwarno Suwarno (Unknown)

Article Info

Publish Date
14 Sep 2024

Abstract

This study aims to analyze the effect of financial distress, free cash flow, and earning power on earnings management. The sample of this study was 17 mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Data were taken from the company's financial statements using the purposive sampling method. The type of hypothesis testing used was the T-test (partial) with multiple linear regression analysis. The results showed that financial distress had a positive effect on earnings management, free cash flow had a negative effect on earnings management, while earning power had no effect on earnings management.

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Journal Info
Jurnal Riset Ekonomi dan Akuntansi
Website

Abbrev

JREA

Publisher

INSTITUT TEKNOLOGI DAN BISNIS SEMARANG

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Topik dalam Jurnal ini berkaitan dengan aspek apapun dari Ekonomi, namun tidak terbatas pada topik berikut : Ekonomi , Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...