PENGARUH ARUS KAS BEBAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014

- - Seri Murni

Abstract


This study aims to test the influence of free cash flow, profitability, firm size and leverage to the earnings managemen to non financial companies listed in Indonesia Stock Exchange in 2011-2014. There search type used in this research is hypothesis testing, by using purposive sampling method and there are 240 samples of data that become the object to be researched. The data type used is secondry data obtained from the financial statements ended on 31 December, published by the capital market reference center in the Indonesia Stock Exchange. The analysis used is multiple linear regression to test the hypothesis. The research results show that free cash flow, profitability, firm size and leverage with the same effect to nearnings management, never the less there lation partially show that (1) Free Cash Flow has significant influence toward earnings management. (2) Profitability has significant influence toward earnings management. (3) Firm Size has significant influence toward earnings management. And (4) Leverage does not have influence toward earnings management.

Keywords: Free Cash Flow, Profitability, Firm Size, Leverage, and Earnings
Management

Full Text:

PDF

References


Agustia, Dian. 2013. Pengaruh Corporate Governance, Free Cash Flow, dan

Leverage Terhadap Manajemen Laba. Jurnal Akuntansi dan Keuangan.Vol.

No. 1: hal. 27-42.

Aji, Dhamar Yudho & Aria Farah Mita. 2010. Pengaruh Profitabilitas, Risiko Keuangan, Nilai Perusahaandan Struktur Kepemilikan Terhadap Praktek Perataan Laba: Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI. Simposium Nasional Akuntansi (SNA) XIII : Purwekerto.

Amertha, Indra Satya Prasavita. 2013. Pengaruh Return On Asset Pada Praktik Manajemen Laba Dengan Moderasi Corporate Governance. E-Jurnal Akuntansi Universitas Udayana. Vol. 4, No. 2: 373-387.

Brigham, Eugene F. &Joel F. Houston. 2010. Essential of Financial Management, Dasar-dasar Manajemen Keuangan. Edisi4. Terjemahan Ali Akbar Yulianto. Jakarta : Salemba Empat.

Dewi, Lindira Sukma & I Gusti Ketut Agung Ul upui. 2014. Pengaruh Pajak

Penghasilan Pada Earnings Management. E-Jurnal Akuntansi Universitas

Udayana. Vol. 8, No. 1:250-259.

Ghozali, Imam. 2011. Aplikasi Analisis Multivariate dengan Program SPSS.

Semarang: Badan Penerbit Universitas Diponegoro.

Guna,Welvin I & Arleen Herawaty. 2010. Pengaruh Mekanisme Good Corporate

Governance, Independensi Auditor, Kualitas Audit dan Faktot Lainnya

Terhadap Manajemen Laba. Jurnal Bisnis dan Akuntansi.Vol.12,No.1:53-

Hamza,Taher & Faten Lakhal. 2010. The Determinants Of Earnings Management by Acquirer : The Caseo fFrench Corporate Takeovers. http:_univ- orleans.fr/log/Doc-Rech/Textes-PDF/2010-3.pdf.1-25.

Hery. 2009. Teori Akuntansi. Edisi Pertama. Jakarta : Prenada Media Group.

Jao, Robert & Gagaring Pagalung. 2011. Corporate Governance, Ukuran Perusahaan, dan Leverage Terhadap Manajemen Laba Perusahaan Manukfaktur Indonesia. Jurnal Akuntansi & Auditing. Vol. 8, No. 1: 1-94.

Kono, Fransiska Dian Permatasari & Etna Nur Afri Yuyetta. 2013. Pengaruh Arus Kas Bebas, Ukuran KAP, Spesialisasi Industri KAP, Audit Tenur, dan Independensi Auditor Terhadap Manajemen Laba. Diponegoro Journal Of Accounting. Vol. 2, No.3: 1-9.

Rahmawati. 2012. Teori Akuntansi Keuangan. Edisi Pertama.Yogyakarta : Graha

Ilmu.

Syamsuddin, Lukman. 2007. Manajemen Keuangan Perusahaan Konsep Aplikasi Dalam: Perencanaan, Pengawasan, dan Pengambilan Keputusan. Jakarta: PT Raja Grafindo Persada.

Utami,Wiwik. 2005. Pengaruh Manajemen Laba terhadap Biaya Modal Ekuitas

(Studi pada Perusahaan Publik Sektor Manufaktur). SNA VIII.

Zeptian, Andra & Abdul Rohman. 2013. Analisis Pengaruh PenerapanCorporate Governance, Struktur Kepemilikan, dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perbankan. Diponegoro Journal Of Accounting.Vol.

, No.4: 1-11.

Zuhri, Akhmad Bakkrudin. 2011. Pengaruh Arus Kas Bebas dan Komite Audit terhadap Manajemen Laba. Skripsi Tidak Dipublikasikan. Semarang: Program Sarjana Fakultas Ekonomi Universitas Diponegoro.

www.idx.co.id


Refbacks

  • There are currently no refbacks.


Jurnal Dusturiah Fakultas Syari'ah dan Hukum UIN Ar-Raniry Banda Aceh Menerima Tulisan Ilmiah

Lisensi Creative Commons
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional.

Indexed By:

 

Flag Counter View My Stats