Open AccessTATA KELOLA PERUSAHAAN, ALIRAN KAS BEBAS DAN MANAJEMEN LABA
Author(s) -
Arya Pradipta
Publication year - 2019
Publication title -
jurnal bisnis and akuntansi/jurnal bisnis dan akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2656-9124
pISSN - 1410-9875
DOI - 10.34208/jba.v21i2.624
Subject(s) - business , leverage (statistics) , stock exchange , profitability index , audit committee , accounting , free cash flow , nonprobability sampling , population , earnings management , earnings , finance , statistics , demography , mathematics , sociology
The purpose of this study is to examine the factors that influence earnings management in Indonesia. Those factors are profitability, leverage, firm size, audit committee, independent commissioner proportion, institutional ownership, managerial ownership and free cash flow. The population are non financial companies listed in Indonesia stock exchange. This study used 283 samples and samples selection procedure used purposive sampling. This research uses multiple regression analysis method. The result of this study shows that profitability and free cash flow have influence to earnings management. While, leverage, firm size, audit committee, independent commissioner proportion, institutional ownership and managerial ownership do not have influence to earnings management.