Analisis Pengaruh Size, Leverage, Profitabilitas, Dan Free Cash Flow Terhadap Manajemen Laba Akrual(Studi Empiris Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016)

Fakturohma, Anisa Mukti and , Dr. Erma Setiawati, MM.,CA (2018) Analisis Pengaruh Size, Leverage, Profitabilitas, Dan Free Cash Flow Terhadap Manajemen Laba Akrual(Studi Empiris Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research was to examine and analyze the effect of size, leverage, profitability, and free cash flow to the earnings management of property and real estate companies which are listed in Indonesia Stock Exchange. This research has been done by using secondary data in the form of financial statement of the company data from 2014-2016. Sample selection using purposive sampling and obtained 124 property and real estate companies as a sample. The calculation of earnings management is done by using modified Jones formula. Analysis on this research using SPSS 20 program. Data analysis method using multiple linear regression. The research shows that the variable of size and leverage have no effect to earnings management. Meanwhile profitability and free cash flow have significant effect to earnings management.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Keywords: size, leverage, profitability, free cash flow, earnings management
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ANISA MUKTI FAKTUROHMA
Date Deposited:	12 Apr 2018 06:26
Last Modified:	12 Apr 2018 06:26
URI:	http://eprints.ums.ac.id/id/eprint/62151

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