Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Vol 2 No 2 (2023): Mei : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan

Pengaruh Leverage, Free Cash Flow, dan Profitabilitas Terhadap Manajemen Laba Pada Sektor Consumer Cyclicals

Mohamad Zulman Hakim (Universitas Muhammadiyah Tangerang)
Putri Okta Andani (Universitas Muhammadiyah Tangerang)
Dewi Rachmania (Universitas Muhammadiyah Tangerang)
Hamdani Hamdani (Universitas Muhammadiyah Tangerang)
Mikrad Mikrad (Universitas Muhammadiyah Tangerang)
Siti Chanifah (Universitas Muhammadiyah Tangerang)

Article Info

Publish Date
09 May 2023

Abstract

Effect of Leverage, Free Cash Flow, and Profitability on Profit Management. Te purpose of this study was to empirically examine the Effect of Leverage, Free Cash Flow, and Profitability on Earning Management using the modified Jones Model. This research uses secondary data on consumer cyclicals companies that are listed on the IDX and generate profits in 2018-2021. The sampling technique used purposive sampling method and obtained as many as 28 companies with an observation period of 4 years. The dat analysis technique used is multiple linear regression analysis. The results of the analysis show that leverage has a positive effect on Earnings Management, but Free Cash Flow has a negative effect on earnings management and Profitability has a negative effect on earnings management.

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Journal Info
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Website

Abbrev

jempper

Publisher

Sekolah Tinggi Ilmu Ekonomi Trianandra

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

JEMPPER : Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan (p-ISSN : 2809-5901 (print), e-ISSN : 2809-6037 (online) adalah merupakan merupakan journal yang mempublikasikan artikel-artikel ilmiah dalam studi Ilmu Ekonomi Manajemen yaitu manajemen sumber daya manusia, manajemen keuangan, manajemen ...