Pengaruh Arus Kas Bebas dan Kesempatan Bertumbuh Terhadap Manajemen Laba dengan Kualitas Auditor Sebagai Moderating Variable  

Oleh:

PRISCILLA, PRISCA ; Oktorina, Megawati

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Telaah Manajemen: Jurnal Riset & Konsep Manajemen vol. 10 no. 1 (May 2015), page 33-50.
Topik: manajemen laba; arus kas bebas; set kesempatan investasi; kualitas auditor; perusahaan manufaktur
Fulltext: Telaah Manajemen Mei 2015-Hal 33-50_Yeko.pdf (1.24MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: TT32 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This study aims to provide empirical evidence of the effect of free cash flow and the investment opportunity set to earning management. Besides that, this study tested the quality of the auditor who moderated the relationship between free cash flow and the investment opportunity set on the earning management. Earning management is performed by the manager with a certain motivation and with specific patterns and techniques. The sample in this research are manufacturing companies listed in the Indonesia Stock Exchange from the year 2010 - 2012, numbering as many as 91 companies or 273 observations. This research has used statistical methods of panel data and the Eviews software, version 8.0. Result of this study has indicated that the free cash flow effects the earning management, however, a different result indicated that there was no influence of investment opportunity on earning management. Tests on the moderating variables indicated that the quality of the auditor would moderate the free cash flow relationship with earning management, however, the quality of the auditor did not moderate the relationship between investment opportunities with the earning management set.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali