Pengaruh Arus Kas Bebas, Leverage, Dan Financial Distress Terhadap Manajemen Laba Riil Dengan Komisaris Independen Sebagai Variabel Moderasi

Hananto, Annisa Sabila (2021) Pengaruh Arus Kas Bebas, Leverage, Dan Financial Distress Terhadap Manajemen Laba Riil Dengan Komisaris Independen Sebagai Variabel Moderasi. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris (1) pengaruh negatif arus kas bebas terhadap manajemen laba riil, (2) pengaruh positif leverage terhadap manajemen laba riil, (3) pengaruh positif financial distress terhadap manajemen laba riil, (4) peran moderasi komisaris independen dalam memperlemah pengaruh negatif arus kas bebas terhadap manajemen laba riil, (5) peran moderasi komisaris independen dalam memperlemah pengaruh positif leverage terhadap manajemen laba riil, dan (6) peran moderasi komisaris independen dalam memperlemah pengaruh positif financial distress terhadap manajemen laba riil. Populasi dalam penelitian ini ialah seluruh perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Teknik pengambilan sampel menggunakan purposive sampling yang menghasilkan 98 perusahaan dengan 490 observasian. Hipotesis diuji menggunakan Moderated Regression Analysis (MRA). Pada hasil penelitian, diperoleh bukti empiris bahwa (1) arus kas bebas berpengaruh negatif terhadap manajemen laba riil, (2) leverage tidak berpengaruh terhadap manajemen laba riil, (3) financial distress berpengaruh positif terhadap manajemen laba riil, (4) komisaris independen tidak dapat memoderasi pengaruh negatif arus kas bebas terhadap manajemen laba riil, (5) komisaris independen dapat memperlemah pengaruh positif leverage terhadap manajemen laba riil, dan (6) komisaris independen tidak dapat memoderasi pengaruh financial distress terhadap manajemen laba riil

English Abstract

This research was conducted with the aim of obtaining empirical evidence (1) the negative influence of free cash flow on real earnings management, (2) the positive influence of leverage on real earnings management, (3) the positive influence of financial distress on real earnings management, (4) the role of independent commissioner moderation in weakening the negative influence of free cash flow on real earnings management, (5) the role of independent commissioner moderation in weakening the positive influence of leverage on real earnings management, and (6) the role of independent commissioner moderation in weakening the positive influence of financial distress on real earnings management. The population in this study is all manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sampling technique used purposive sampling that resulted in 98 companies with 490 observations. The hypothesis was tested using Moderated Regression Analysis (MRA). In the results of the study, empirical evidence was obtained that 1) free cash flow negatively affects real earnings management, 2) leverage has no effect on real earnings management, 3) financial distress has a positive effect on real earnings management, 4) independent commissioners cannot moderate the negative influence of free cash flow on real earnings management, 5) independent commissioners can weaken the positive influence of leverage on real earnings management, and 6) Independent commissioners cannot moderate the influence of financial distress on real earnings management.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521020279
Uncontrolled Keywords: manajemen laba riil, arus kas bebas, leverage, financial distress, komisaris independen, real earnings management, free cash flow, leverage, financial distress, independent comissione
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 21 Jan 2022 07:04
Last Modified: 24 Feb 2022 03:28
URI: http://repository.ub.ac.id/id/eprint/188654
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