Pengaruh free cash flow, ukuran perusahaan dan profitabilitas terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2017

Anggita, Diana (2019) Pengaruh free cash flow, ukuran perusahaan dan profitabilitas terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2017. Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

This study aims to determine the effect of free cash flow, firm size and profitability on earnings management. Data collection used a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017. A total of 108 manufacturing companies were used as samples. The method of analysis of this study uses multiple regression. The results of this study indicate that the variables that affect earnings management are variables in firm size and profitability. While variables that do not affect earnings management are free cash flow.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Keywords: Free Cash Flow, Profitability, and Company Size
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Diana Anggita Mayangsari
Date Deposited:	20 Aug 2019 11:18
Last Modified:	20 Aug 2019 11:18
URI:	http://erepository.uwks.ac.id/id/eprint/4280

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