Pengaruh Struktur Modal, Ukuran Perusahaan, Profitabilitas dan Free Cash Flow Terhadap Manajemen Laba Perusahaan Komponen Indeks Kompas 100 Tahun 2017-2019

Haidar, Yogie Bintang (2021) Pengaruh Struktur Modal, Ukuran Perusahaan, Profitabilitas dan Free Cash Flow Terhadap Manajemen Laba Perusahaan Komponen Indeks Kompas 100 Tahun 2017-2019. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

Several large publicly listed companies that are members of the Indonesia Stock Exchange are suspected of practicing earnings management in preparing financial statements. The main purpose of this study is to determine the positive and negative effects of the capital structure, company size, profitability, and free cash flow on earnings management. This study used samples taken from the list of the Indeks Kompas 100 on the Indonesian stock exchange during 2017-2019. This study found that the capital structure has a negative effect on earnings management because of the high amount of debt that results in high leverage. The size of the company has a negative effect on earnings management. When the company is measured by the natural logarithm of the amount of assets, it has no impact on earnings management. Profitability has a positive effect on earnings management. Companies that do not implement good corporate governance tend to practice earnings management. Free cash flow has a negative effect on earnings management. The level of the percentage of free cash flow has a negative effect on the good and bad of the company.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number HAI p 7081/2021
Uncontrolled Keywords: Capital structure, profitability, company size, free cash flow
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 11 Apr 2022 01:44
Last Modified: 19 Apr 2022 05:05
URI: http://repository.stieykpn.ac.id/id/eprint/1610

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