Faktor-Faktor yang Mempengaruhi Manajemen Laba dengan Devidend Payout Ratio sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
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Institusion

Universitas Sumatera Utara

Author

Ningsih, Sulistio

Subject

Institutional Ownership 

Datestamp

2018-12-28 01:37:58 

Abstract :
The objective of the research was to find out the influence Institutional Ownership,the Proportion of Board of Independent Commissioners, Firm Size,Leverage, Free CashFlow,Profitability, and Cost ofEquity Capitalto Earnings Management withDividend Payout Ratio as moderating in mining manufacture companies listed in Indonesia Stock Exchange in the period of 2012- 2015. The research used causal associative method. The population was 125 companies, and 56 of them were used as the samples, using propotional sampling technique that were 224 observational units. The data were analyzed by using multiple linear regression analysis and residual test. The result of the first hypothesisshowed that, simultaneously independent variables (Institutional Ownership, The Proportion of Board Independent Commissioers, Firm Size, Leverage, Free Cash Flow, Profitability, and Cost of Equity Capital had theinfluence on Earnings management. Partially, only the variable of Firm Sizehadthe influence on Earnings Management.Whilethe variables of influence Institutional Ownership,TheProportion of Board of Independent Commissioners, Leverage, Free Cash Flow,Profitability and Cost of Equity Capitaldid not influence Earnings Management.The result of the second hypothesis showed that Dividend Payout Ratio could not moderate the corrlation ofInstitutional ownership, The Proportion of Board ofIndependent Commisioners, Firm Size, Leverage, Free Cash Flow, Profitability, and Cost of Equity Capital withEarnings management in manufacture companies listed in the Indonesia Stock Exchange.