FCF dan Leverage terhadap Manajemen Laba Dengan GCG sebagai Pemoderasi (Sektor Transportasi)
Abstract Views = 162 times
PDF DOWNLOADS = 679 times
Abstract
Salah satu indikator penting yang dilihat investor dalam mengukur performance perusahaan adalah laba. Hal ini mendorong manajemen untuk membuat laporan keuangan menjadi menarik bagi pihak eksternal yang dapat dikategorikan sebagai manajemen laba (earnings management). Penelitian ini bertujuan untuk menganalisis pengaruh free cash flow dan leverage terhadap manajemen laba dengan good corporate governance sebagai variabel pemoderasi. Diperoleh sebanyak 20 sampel perusahaan pada sektor transportasi di BEI periode 2018-2020 melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa free cash flow berpengaruh negatif dan signifikan terhadap manajemen laba dan leverage tidak memengaruhi manajemen laba. Melalui uji Moderated Regression Analyze (MRA), diketahui good corporate governance (dengan proksi komite audit) tidak mampu memoderasi pengaruh free cash flow terhadap manajemen laba dan pengaruh leverage terhadap manajemen laba.
Kata Kunci: Free Cash Flow, Leverage, Manajemen Laba, Good Corporate Governance
Copyright (c) 2021 Jurnal Akuntansi dan Manajemen
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Open Access & Copyright Notice
Open Access
Journal Akuntansi dan Manajemen is a national peer reviewed and open access journal that publishes significant and important research from all area of Accoounting and Management.
This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.
Copyright
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Disclaimer
No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.
Editorial Office
Jurnal Akuntansi dan Management (Journal of Accounting and Management)
Copyright Notice:
All publications by Journal of Agroindustrial Technology [p-ISSN: 1693-8364, e-ISSN: 2527-8320] is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
