The Effect Of Surplus Free Cash Flow Agency Problem On Earnings Management Moderated By Independent Commissioners And Audit Committee Meeting Frequencies

Putri, Gina Levina Yodie Ayu (2021) The Effect Of Surplus Free Cash Flow Agency Problem On Earnings Management Moderated By Independent Commissioners And Audit Committee Meeting Frequencies. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh yang ditimbulkan dari adanya masalah keagenan arus kas bebas terhadap manajemen laba di perusahaan industry manufaktur yang terdaftar di bursa efek Indonesia, baik sebelum dimoderasi ataupun sesudah dimoderasi. Variabel dalam penelitian ini adalah Surplus Free Cash Flow Agency Problem (X1), sebagai variable independennya; lalu Independent Commissioners (X2), Audit Committee Meeting Frequencies (X3), sebagai variable moderasinya; dan Earnings Management (Y) sebagai variable dependennya. Penelitian ini menggunakan pendekatan kuantitatif, yang memungkinkan peneliti untuk mengukur, menilai dan mengetahui hubungan antar variable dalam bentuk numerik dan dengan prosedur statistik. Untuk metode pengumpulan data, penelitian ini menggunakan metode dokumentasi dan literasi. Penelitian ini menggunakan data sekunder yaitu laporan keuangan dan laporan tahunan sebagai sumber data utama. Data sekunder tersebut didapatkan dari website resmi bursa efek Indonesia dan website resmi masing masing perusahaan. Dalam memilih sampel dari populasi, peneliti menggunakan metode pengambilan purposive sampling. Oleh karena itu, terdapat beberapa kriteria yang digunakan, seperti; perusahaan manufaktur yang diikutkan dalam sampel harus menerbitkan laporan keuangan dan laporan tahunan selama 5 tahun berturut turut dari 2015-2019 di website resmi BEI, mata uang yang disajikan di laporan keuangan dalam Rupiah, dan perusahaan harus memiliki semua data yang dibutuhkan dalam penelitian ini. Maka, sampel yang digunakan dalam penelitian ini sebanyak 79 sampel. Analisis data yang digunakan dalam penelitian ini terdiri dari; analisis deskriptif, uji asumsi klasik, analisis regresi linear dan analisis regresi dimoderasi yang diolah menggunakan aplikasi SPSS. Hasil dari penelitian ini menunjukkan adanya pengaruh positif signifikan antara hubungan masalah keagenan arus kas bebas dengan manajemen laba, adanya pengaruh negatif signifikan dari variable komisaris independen sebagai variable moderasi, dan adanya pengaruh negatif signifikan dari variable frekuensi rapat komite audit sebagai variable moderasi.

English Abstract

This research was conducted with the aim of knowing the effect of free cash flow agency problems on earnings management in manufacturing industrial companies listed on the Indonesian stock exchange, both before moderation and after moderation. and Audit Committee Meeting Frequencies. The variables in this study are Surplus Free Cash Flow Agency Problem (X1), as the independent variable; then the Independent Commissioners (X2), Audit Committee Meeting Frequencies (X3), as the moderating variable; and Earnings Management (Y) as the dependent variable. This study uses a quantitative approach, which allows researchers to measure, assess and determine the relationship between variables in numerical form and with statistical procedures. For data collection methods, this study uses documentation and literacy methods. This study uses secondary data, namely financial reports and annual reports as the main data source. Secondary data is obtained from the official website of the Indonesian stock exchange and the official website of each company. In selecting samples from the population, researchers used a purposive sampling method. Therefore, there are several criteria used by researchers, such as; Manufacturing companies included in the sample must publish financial reports and annual reports for 5 consecutive years from 2015-2019 on the official IDX website, the currency presented in the financial statements is in Rupiah, and the company must have all the data needed in this study. So, the sample used in this study was 79 samples. The data analysis used in this study consisted of; descriptive analysis, classical assumption test, linear regression analysis and moderated regression analysis were processed using the SPSS application. The results of this study indicate that there’s a positive significant effect on the relationship between surplus free cash flow agency problem on earnings management, there’s a negative significant effect of independent commissioners as moderating variable, and there’s a negative significant effect of audit committee meeting frequencies as moderating variable.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521020206
Uncontrolled Keywords: Masalah Keagenan Arus Kas Bebas, Komisaris Independen, Frekuensi Rapat Komite Audit, Manajemen Laba., Surplus Free Cash Flow Agency Problem, Independent Commissioners, Audit Committee Meeting Frequencies, Earnings Management.
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 12 Jan 2022 04:46
Last Modified: 24 Feb 2022 03:55
URI: http://repository.ub.ac.id/id/eprint/188234
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