Kristiani, Susana (2017) PENGUJIAN EFEK MODERASI CORPORATE GOVERNANCE DALAM PENGARUH ANTARA LEVERAGE, FINANCIAL DISTRESS DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Text (Skripsi)
PENGUJIAN EFEK MODERASI CORPORATE GOVERNANCE DALAM PENGARUH ANTARA LEVERAGE, FINA.pdf Restricted to Registered users only Download (5MB) |
Abstract
The purpose of this study was to test the moderating effect of corporate governance in effect between leverage, financial distress, and free cash flow to earnings management. Accrual earnings management using proxy discretionary accruals models Kasznik (1999), while corporate governance is measured using a model corporate governance index Khomsiyah (2005). This study uses ROA, ROE and KAP size as control variables. Samples are public companies classified as non-regulatory industry listed in Indonesia Stock Exchange in the period 2010- 2015. Samples were collected using purposive sampling method and obtained 450 observation data. The research method of this study is moderating regression analysis using an absolute value of the difference test. The results of this study indicate that leverage and financial distress positive effect, free cash flow has no effect on earnings management. Corporate governance effect on free cash flow to earnings management, corporate governance has no effect on leverage and financial distress to earnings management.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | governance dalam pengaruh antara leverage, financial distress dan free cash flow terhadap manajemen laba. Manajemen laba akrual menggunakan proksi discretionary accruals model Kasznik (1999), sedangkan corporate governance yang diukur dengan menggunakan corporate governance index model Khomsiyah (2005). Penelitian ini menggunakan ROA, ROE dan Ukuran KAP sebagai variabel kontrol. Sampel adalah perusahaan publik yang tergolong industri nonregulasi yang terdaftar di Bursa Efek Indonesia pada periode 2010-2015. Sampel dikumpulkan dengan menggunakan metode purposive sampling dan diperoleh 450 data observasi. Metode penelitian dari penelitian ini adalah analisis regresi moderasi dengan menggunakan uji nilai selisih mutlak. Hasil penelitian ini menunjukkan bahwa leverage dan financial distress berpengaruh positif, free cash flow tidak berpengaruh terhadap manajemen laba. Corporate governance berpengaruh pada free cash flow terhadap manajemen laba, corporate governance tidak berpengaruh pada leverage dan financial distress terhadap manajemen laba. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 06 Oct 2021 08:42 | |||||||||
| Last Modified: | 06 Oct 2021 08:42 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/2122 |
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