PENGARUH LEVERAGE, FREE CASH FLOW DAN PROFITABILITAS TERHADAP TINGKAT AKRUAL : GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

Rois, Dimas Ilham Nur and -, Dr. Triyono M.Si, Ak and -, Dr. Fatchan Achyani, M.Si., Akt (2018) PENGARUH LEVERAGE, FREE CASH FLOW DAN PROFITABILITAS TERHADAP TINGKAT AKRUAL : GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Thesis thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Abstract This study aims to analyze the Influence of Leverage, Free Cash Flow, and Profitability to the accrual rate and test the role of moderation of Good Corporate Governance in the relationship of independent variabel and the accrual rate. Corporate Governance developed by ASEAN CG Scorecard (ACGS) publication by OECD in the ASEAN CG Scorecard: Country reports and assessments 2014-2015 (Asian Development Bank, 2015). The sample of this research is obtained by using purposive sampling so that obtained 53 companies listed in BEI year 2015 2017. The result of research shows that Free Cash Flow and profitability influence to accrual level. While leverage does not affect the accrual rate and GCG is not able to moderate the relationship between leverage, free cash flow and profitability to the accrual rate.

Item Type:	Karya ilmiah (Thesis)
Uncontrolled Keywords:	Accrual Rate, Leverage, Free cash flow, Profitability, Good Corporate Governance
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Pasca Sarjana > Magister Akuntansi
Depositing User:	Unnamed user with username w100166001
Date Deposited:	14 Aug 2018 03:51
Last Modified:	14 Aug 2018 03:51
URI:	http://eprints.ums.ac.id/id/eprint/66441

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