Pengaruh Profitablitas, Leverage, Dan Surplus Free Cash Flow Terhadap Earnings Management Dengan External Monitoring Sebagai Variabel Moderasi

Hammam, Mohammad Harits (2023) Pengaruh Profitablitas, Leverage, Dan Surplus Free Cash Flow Terhadap Earnings Management Dengan External Monitoring Sebagai Variabel Moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilaksanakan dengan tujuan untuk menguji dampak dari profitabilitas, leverage, dan surplus free cash flow terhadap earnings management dengan external monitoring sebagai variabel moderasi. Profitabilitas dalam penelitian ini diproksikan dengan Return on Assets (ROA), leverage diukur menggunakan proksi debt to total asset, surplus free cash flow menggunakan RCF (Retained Cash Flow) dan PBR (Price to Book Ratio) sebagai proksi, earnings management menggunakan proksi discretionary accruals (DAC), dan external monitoring diukur dengan proksi KAP Big-4. Penelitian dilakukan dengan menggunakan data sekunder dari 70 perusahaan yang berada di kawasan Asia Tenggara yang termasuk dalam kategori perusahaan manufaktur pada S&P Capital IQ selama periode 2017- 2021. Teknik pengumpulan sampel dalam penelitian ini menggunakan purposive random sampling method. Penelitian ini menemukan hasil bahwa profitabilitas memiliki pengaruh negatif terhadap earnings management, leverage memiliki pengaruh positif terhadap earnings management, sedangkan surplus free cash flow tidak berpengaruh terhadap earnings management. Dalam penelitian ini juga ditemukan bahwa external monitoring dapat memperkuat pengaruh positif dari profitabilitasterhadap earnings management, tetapi memperlemah hubungan antara leverage dan surplus free cash flow terhadap earnings management."/" This research was conducted with the aim of examine the impact of profitability, leverage, and surplus free cash flow on earnings management with external monitoring as a moderating variable. Profitability in this study is proxied by Return on Assets (ROA), leverage is measured using debt to total assets proxies, surplus free cash flow uses Retained Cash Flow (RCF) and Price to Book Ratio (PBR) as proxies, earnings management uses discretionary accruals proxies (DAC), and external moderation is measured by the Big-4 KAP proxy. The research was conducted using secondary data from 70 companies in the Southeast Asia region that are included in the manufacturing category on S&P Capital IQ during the 2017-2021 period. The sample collection technique in this study used a purposive random sampling method. This study found that profitability has a negative effect on earnings management, leverage has a positive effect on earnings management, while the free cash flow surplus has no effect on earnings management. In this study it is also found that external monitoring can strengthen the positive effect of profitability on earnings management, but weakens the relationship between leverage and surplus free cash flow on earnings management.

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