PENGARUH FREE CASH FLOW DAN NET PROFIT MARGIN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN CONSOMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018 – 2020
Abstract
This study aims to examine the effect of free cash flow and net profit margin on earnings management. The study population was 31 listed on the Indonesian stock exchange in 2018 – 2019. The sample was taken using purposive sampling, namely taking the sample with consideration. Based on the criteria, sample data from 17 industrial companies in the food and beverage sub-sector for a period of three years, so that the sample obtained is 51 data. This research method uses secondary data that is quantitative, which means that this research is only limited to answering questions that are asking the relationship between two variables. The data analysis used in this research are descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression test, correlation coefficient test, t test, F test, and coefficient of determination test using Eviews 12. The results show that free cash flowhave a significant effect on earnings management, and net profit margin has no effect on earninsg management
Keywords: Free Cash Flow; Net Profit Margin; Earnings Managemt
References
Agustia, D. (2013). Pengaruh Free Cash Flow Dan Kualitas Audit Terhadap Manajemen Laba. Jurnal Akuntansi, 105 - 118.
Diana, N., Puspitasari, E. P., & Mawardi, C. M. (2019). Pengaruh Faktor Good Corporate Governance, Free Cash Flow, Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Batu Bara. E-Jra Vol. 08 No. 03, 87 - 100.
Feronika, D. A., Merawati, L. K., & Yuliastuti, I. A. (2021). Pengaruh Asimetri Informasi, Corporate Governance, Net Profit Margin (Npm), Dan Kompensasi Bonus Terhadap Manajemen Laba. Jurnal Kharisma, 150 - 161.
Fitri, A., & Kodriyah. (2017). Pengaruh Free Cash Flow Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur Di Bei. Jurnal Akuntansi, 64 - 76.
Herlambang, A. R. (2017). Analisis Pengaruh Free Cash Flow Dan Financial Leverage Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi. Jom Fekon, 15 - 29.
Ramadhani, F., Latifah, S. L., & Wahyuni, E. D. (2017). Pengaruh Capital Intencity Ratio, Free Cash Flow, Kualitas Audit, Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bei. Jurnal Ilmiah Akuntansi: Kompartemen, 96 - 110.
Santi, A. E., & Sari, S. P. (2019). Pengaruh Current Ratio, Leverage, Perputaran Total Aset, Net Profit Margin, Earnings Per Share Terhadap Manajemen Laba Riil. The 5th Seminar Nasional Dan Call For Paper (Hal. 230 - 239). Surakarta: Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Surakarta.
Setiawati, E., Mujiyati, & Rosit, E. M. (2019). Pengaruh Free Cash Flow Dan Leverage Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi. Jurnal Penelitian Dan Pengembangan Akuntansi, 69 - 82.
