NUGROHO, HERAWAN REYNALDO (2021) Pengaruh Free Cash Flow, Leverage, dan Struktur Kepemilikan terhadap Praktik Manajemen Laba Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) 2015 - 2019. S1 thesis, STIE Indonesia Banking School.
![[img]](http://repository.ibs.ac.id/style/images/fileicons/text.png) |
Text
26-skripsi Herawan Reynaldo Nugroho-abstract-bab1-refrence.docx Download (1MB) |
|
|
Text
26-skripsi Herawan Reynaldo Nugroho-abstract-bab1-refrence.pdf Download (1MB) | Preview |
Abstract
This study aims to determine the effect of the free cash flow, leverage and structural ownership on changes in earnings management in manufacture companies listed on the Indonesia Stock Exchange (IDX). The period for this research used 5 years from 2015 to 2019. Data collection in this research used secondary data fromIndonesia Stock Exchange. The sample used is 31 companies, namely mining companies in Indonesia that publish their financial statements regularly from 2015 to 2019. Variables in this study are 3 variables, namely free cash flow, leverage and structural ownership that affect earnings management changes as dependent variable. The analytical technique used is multiple linear regression analysis. The results show partially that changes in free cash flow, leverage and structural ownership have no effect on changes in earnings management.
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | free cash flow, leverage and structural ownership and earning |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Sparta Sparta |
| Date Deposited: | 05 Oct 2022 07:34 |
| Last Modified: | 05 Oct 2022 07:34 |
| URI: | http://repository.ibs.ac.id/id/eprint/5356 |
Actions (login required)
 |
View Item |
