Nuralifah, Nurindah Adelia (2024) CASH FLOW PERUSAHAAN DAN MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING: PERAN MODERASI MANAGERIAL OWNERSHIP. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of operating cash flow, free cash flow on earnings management using classification shifting and whether managerial ownership can moderate the effect of operating cash flow, free cash flow on earnings management using classification shifting. The sampling method used was purposive sampling, and obtained a research sample of 364 companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The data analysis technique in this study uses panel data regression model analysis by processing data using Stata version 18 software. The results in this study indicate that operating cash flow has no effect on earnings management using classification shifts, while free cash flow has a positive and significant effect on earnings management using classification shifts. In addition, managerial ownership is able to moderate the relationship between operating cash flow and free cash flow on earnings management using classification shifts. The interaction of managerial ownership with operating cash flow on earnings management using classification shift positive and significant effect. While the interaction of managerial ownership with free cash flow on earnings management using classification shift has a negative and significant effect. However, the control variables which are LEV, ROA, sales growth, have no effect on earnings management using classification shifting.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh operating cash flow, free cash flow terhadap manajemen laba menggunakan classification shifting dan apakah managerial ownership dapat memoderasi pengaruh operating cash flow, free cash flow terhadap manajemen laba menggunakan classification shifting. Metode pengambilan sampel yang digunakan yaitu purposive sampling, dan diperoleh sampel penelitian sebanyak 364 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021. Teknik analisis data pada penelitian ini menggunakan analisis model regresi data panel dengan robust standard errors dan mengolah data menggunakan software Stata version 18. Hasil pada penelitian menunjukkan bahwa operating cash flow tidak berpengaruh terhadap manajemen laba menggunakan classification shifting, sedangkan free cash flow berpengaruh positif dan signifikan terhadap manajemen laba menggunakan classification shifting. Selain itu, managerial ownership mampu memoderasi hubungan operating cash flow dan free cash flow terhadap manajemen laba menggunakan classification shifting. Interaksi managerial ownership dengan operating cash flow terhadap manajemen laba menggunakan classification shifting mempunyai pengaruh positif dan signifikan. Sedangkan, Interaksi managerial ownership dengan free cash flow terhadap manajemen laba menggunakan classification shifting mempunyai pengaruh negatif dan signifikan. Namun, untuk variabel kontrol yaitu LEV, ROA, sales growth tidak berpengaruh terhadap manajemen laba menggunakan classification shifting. | ||||||
| Subjects: | H Social Sciences > HG Finance | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Nurindah Adelia Nuralifah | ||||||
| Date Deposited: | 12 Aug 2024 14:10 | ||||||
| Last Modified: | 14 Aug 2024 13:18 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/40589 |
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