JURNAL LENTERA BISNIS
Vol 11, No 1 (2022): JURNAL LENTERA BISNIS

DETERMINAN MANAJEMEN LABA PADA SEKTOR INDUSTRI BARANG KONSUMSI DI INDONESIA

Andry Priharta (Universitas Muhammadiyah Jakarta)
Siti Hamidah Rustiana (Universitas Muhammadiyah Jakarta)
Dewi Puji Rahayu (Universitas Muhammadiyah Jakarta)
Maryati Maryati (Universitas Muhammadiyah Jakarta)
Nur Hadiansah (Universitas Muhammadiyah Jakarta)



Article Info

Publish Date
26 Jan 2022

Abstract

This research aims to empirically prove whether free cash flow, leverage, institutional ownership and profitability affect earnings management. The research was conducted at manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period with a regression analysis of panel data fixed effects model.  Through purposive sampling, there are 38 companies for the research and the results prove that partially, free cash flow has a significant negative effect, leverage has a significant positive effect, and profitability has a significant positive effect, while institutional ownership has a positive and insignificant effect. Simultaneously, all independent variables have a significant effect on earnings management with a determination coefficient of 96% while the remaining four percent is influenced by other factors.Keywords : Free cash flow, leverage, institutional ownership, profitability, earnings management

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Journal Info

Abbrev

jrlab

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Lentera Bisnis (ISSN 2252-9993, e-ISSN 2598-618X) ini merupakan jurnal ilmiah berkala yang terbit berdasarkan kaidah jurnal ilmiah ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang ilmu administrasi bisnis meliputi peminatan ilmu bisnis. ...