Pengaruh Free Cash Flow, Struktur Kepemilikan, dan Leverage terhadap Earnings Management pada Perusahaaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2016
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Institusion

Universitas Sumatera Utara

Author

Hutapea, Sartika

Subject

Earnings Management 

Datestamp

2018-12-21 02:29:45 

Abstract :
This research aims to analyze the effect of free cash flow, ownership structure, and leverage on earnings management of manufacturing sector companies listed in Indonesian Stock Exchange. Earnings management is measured by discretionary accruals using the Modified Jones Model. The population in this research are 142 companies listed in Indonesia Stock Exchange in 2010-2016. Based on a few criteria, the sample is obtained as many as 18 companies. The analytical method used is multiple regression analysis with Eviews program. The result of this research indicate that free cash flow has a negative effect and significantly on earnings management. The sctructure of managerial ownership and leverage have a negative but not significant effect on earnings management. The structure of institutional ownership has a positif but didn?t have significant effect on earnings management.