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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Telaah dan Riset Akuntansi Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Perspektif Ekonomi Darussalam NUANSA: Jurnal Penelitian Ilmu Sosial dan Keagamaan Islam Jurnal Riset Akuntansi dan Keuangan Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah JSHP (Jurnal Sosial Humaniora dan Pendidikan) Proceeding of National Conference on Accounting & Finance Islam Universalia : International Journal of Islamic Studies and Social Sciences Media Riset Akuntansi Auditing & Informasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Mirna Indriani
Universitas Syiah Kuala
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

 1 
ARUS KAS, KOMITE AUDIT DAN MANAJEMEN LABA STUDI KAUSALITAS PADA PERUSAHAAN MANUFAKTUR INDONESIA Cut Nessa Cinthya; Mirna Indriani
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 2 (2015): September 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

AbstractThis study aims to examine the influence of free cash flow, audit committees for earning managemen by using discretionary accruals as a proxy of earning management. The samples of this research were the manufacturing firms listed in BEI (Indonesia Stock Exchange) between 2010 and 2014. The samples wereselectedby using purposive sampling on 52 companies with 260 observations. The Data were collected from annual report and data analyzed by multiple regression analysis.The results of this study shows that free cash flow has negative influence for earnings management, size of audit committee has no influence for earnings management, and the number of audit committee meetings has negative influence for earnings management. Keywords: Free Cash Flow, Size of Audit Committee, Number of Audit Committee Meeting, Earnings Management.
Co-Authors A Djalil, Muslim Ahlul Fadhli Aida Yulia aliamin aliamin Ar Royyan Ramly Arroyan Ramly Arroyyan Ramly Cinthya, Cut Nessa Cut Eka Rosnika Putri Cut Nadhifa Harafonna Cut Nessa Cinthya Cut Widy Aulia Putri Cut Widy Aulia Putri Dana Siswar., Evi Iskandar, Darwanis, Darwanis Darwanis Darwanis Darwanis Dinaroe Dinaroe Eva Jumiati Fauziah Aida Fitri Fazli Syam BZ Heru Fahlevi, Heru Hushaini Hasan Indayani Indayani Indayani Indayani Iskandar Usman Ismi Fadhliati Jihan Fathia Laras Dwi Novlina Lisa Pira Ariska M Shabri Abd Majid Mahfud Mahfud Marlaini Marlaini Maulida Maulida mia rizky safitri Muarif Muarif Muksal Muksal Munandar, Wahyu Muslim A Djalil Muslim A Djalil Muslim A. Djalil Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah, Nadirsyah Nonick Lhee Na Famera Nurlelahayati Nurlelahayati NURUL CHAIRI Onny Loulyta Putri, Safrida Rahmi Sari Ramly, Arroyan Ramly, Arroyyan Ratna Mulyany, Ratna Reza Adryan Wahyuddin Wahyuddin Wahyuddin Wahyuddin Wahyuddin, Wahyuddin