Priscilla, Nadya and Kurnia, Raymond and Claudian, Whitney (2019) The effect of free cash flow and leverage towards earnings management, with corporate governance as a moderating variable. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
This research aims to prove empirically the effects of free cash flow and leverage towards earnings management. In addition, to prove empirically that corporate governance has a moderating effect in the relationship between free cash flow and leverage on earnings management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018, using purposive sampling with a total final sample of 291 observations. Data analysis method used is multiple regression analysis. The result shows that free cash flow and leverage had significant negative effect towards earnings management. Furthermore, Audit Quality significantly weaken the negative relationship between leverage and earnings management.
| Item Type: | Thesis (Bachelor) | ||||||||||||
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| Uncontrolled Keywords: | free cash flow; leverage; earnings management; corporate governance | ||||||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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| Depositing User: | Users 3297 not found. | ||||||||||||
| Date Deposited: | 25 Feb 2020 03:06 | ||||||||||||
| Last Modified: | 21 Apr 2020 10:15 | ||||||||||||
| URI: | http://repository.uph.edu/id/eprint/7949 |
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