FCF dan Leverage terhadap Manajemen Laba Dengan GCG sebagai Pemoderasi (Sektor Transportasi)


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
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