E-JURNAL AKUNTANSI
Vol 15 No 2 (2016)

PENGARUH ARUS KAS BEBAS, CAPITAL ADEQUACY RATIO DAN GOOD CORPORATE GOVERNANCE PADA MANAJEMEN LABA

Luh Made Dwi Parama Yogi (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Gusti Ayu Eka Damayanthi (Fakultas Ekonomi dan Bisnis Universitas Udayana)

Article Info

Publish Date
27 May 2016

Abstract

The aim of this study was to obtain empirical evidence about the influence of free cash flow, capital adequacy ratio and good corporate governance (GCG) in earnings management. This research was conducted on banking companies listed on the Indonesia Stock Exchange, with a period of research from 2010-2014. Results of testing the hypothesis by using multiple linear regression analysis proved that free cash flow has negative effect on earnings management. Capital adequacy ratio has positive effect on earnings management. Proxy of GCG by the independent board, audit committee, managerial ownership and institutional ownership has no effect on earnings management.

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Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...