The Pengaruh Ukuran Perusahaan, Arus Kas Bebas, Leverage, dan Profitabilitas Terhadap Manajemen Laba

A Fadhilah, A Kartika - Kompak: Jurnal Ilmiah Komputerisasi …, 2022 - journal.stekom.ac.id
The purpose of this research is find out how the influence of firm size, free cash flow,
leverage, and profitability on earnings management. The population used in this study uses …

Praktek manajemen laba di Indonesia: komite audit, komisaris independen, arus kas operasi

IP Sari, T Tjandra, A Firmansyah… - … Jurnal Ilmu Akuntansi, 2021 - ejournals.umn.ac.id
The purpose of this study is to examine the effect of independent variables, namely
independent commissioners, operating cash flows, and audit committees, on earnings …

Pengungkapan tata kelola perusahaan, kompetensi auditor internal, manajemen laba: peran moderasi penghindaran pajak

IP Sari, E Trisnawati… - … , Dan Keuangan Publik, 2023 - e-journal.trisakti.ac.id
This study examines the effect of corporate governance disclosure and internal auditor
competence on earnings management. Also, this study includes tax avoidance as a …

Pengaruh Free Cash Flow Dan Financial Leverage Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi

JS Tualeka, T Tenriwaru, U Kalsum - Simak, 2020 - ojs.feb.uajm.ac.id
Penelitian ini bertujuan untuk menguji apakah free cash flow dan financial leverage
berpengaruh terhadap manajemen laba dan apakah good corporate governance sebagai …

Faktor-Faktor Yang Mempengaruhi Manajemen Laba Perusahaan Manufaktur

R Kurniawan, F Fuad - Owner: Riset dan Jurnal Akuntansi, 2022 - owner.polgan.ac.id
Earnings management is influenced by good corporate governance, leverage and audit
quality. This study was conducted to prove empirically the results of the influence of …

Free cash flow, financial distress, and earnings management: the moderating role of independent commissioner

RA Dzulfikar, A Firmansyah - Jurnal REKSA: Rekayasa …, 2022 - journal2.uad.ac.id
This study examines the effect of free cash flow and financial distress on earnings
management. In addition, this study also examines the role of the independent …

Internal factors, external factors and earnings management: moderating effects of auditor industry specialization

A Prayogi, P Lestari, CT Setyorini - Global Financial Accounting …, 2022 - journal.uib.ac.id
Purpose-Earnings management is one of the agency problems in a company. Furthermore,
it illustrates the opportunistic behavior of company managers and can be a bad signal for …

The management’ s motives of income smoothing and its implications to the market reaction

A Thoharo, MP Priyadi… - Jurnal Dinamika …, 2021 - journal.unnes.ac.id
Purpose: The study is aimed to examine the motive behind income smoothing includes
oportunistic behaviour of management, financial distress, and capital structure to the market …

Good Corporate Governance, Free Cash Flow, dan Leverage terhadap Earning Management dengan Kualitas Audit sebagai Variabel Moderasi

RN Ilham, DE Putri, I Sinta, L Siregar… - Jurnal Ilmu …, 2022 - journal.unesa.ac.id
This study examines the effect of good corporate governance, free cash flow, and leverage
on earnings management with audit quality as a moderating variable in mining companies …