Open AccessFaktor Yang Mempengaruhi Manajemen Labaperusahaan Manufaktur Yang Terdaftar Di Bei
Author(s) -
Widyasari Melinda
Publication year - 2019
Publication title -
jurnal paradigma akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2657-0033
DOI - 10.24912/jpa.v1i2.5014
Subject(s) - nonprobability sampling , profitability index , free cash flow , business , cash flow , earnings management , operating cash flow , financial distress , earnings , accounting , finance , financial system , population , demography , sociology
The purpose of this research is to know the effect of free cash flow, financial distress, profitability and sales growth on earnings management on manufacturing company listed on the BEI from 2015-2017. This research used 26 manufacturing company that were selected using purposive sampling method for a total of 78 observation in three years. To analyze the hypothesis by using software Eviews version 10.0. The result for this research showed that there is a positive and significant effect of free cash flow on earnings management, however there is no significant effect of financial distress, profitability and sales growth on earnings management.