KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 3 (2022): Kalbisiana

Pengaruh Arus Kas Operasi, Leverage dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016 -2019)

Reta Eka Sari (Institut Teknologi dan Bisnis Kalbis)
Maulana Malik Muhammad (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
03 Oct 2022

Abstract

The aim of this research is to provide empirical evidence about the effect of operating cash flow, leverage, and company size on earnings management. The population this research are manufacturing companies listed in Indonesia Stock Exchange period 2016-2019. The samples of this study are 195 data using proposive sampling method. The data analysis method used in this research is multiple regression analysis using SPSS version 25. The result of this research show that operating cash flow has positive effect on earnings management and company size has negative effect on earnings management. But leverage has no effect on earnings management.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...