Faktor Yang Mempengaruhi Manajemen Labaperusahaan Manufaktur Yang Terdaftar Di Bei

Melinda, Widyasari

Abstract


The purpose of this research is to know the effect of free cash flow, financial distress, profitability and sales growth on earnings management on manufacturing company listed on the BEI from 2015-2017. This research used 26 manufacturing company that were selected using purposive sampling method for a total of 78 observation in three years.  To analyze the hypothesis by using software Eviews version 10.0. The result for this research showed that there is a positive and significant effect of free cash flow on earnings management, however there is no significant effect of financial distress, profitability and sales growth on earnings management.


Keywords


free cash flow; financial distress; profitability; sales growth; earnings management

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DOI: http://dx.doi.org/10.24912/jpa.v1i2.5014

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