Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba
The aim of this research is to provide empirical evidence on the impact of good corporate governance, free cash flow, and leverage ratio on earnings management. Good corporate governance is measured by audit committee’s size, the proportion of independent commissioners, institutional ownership, and...
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| Format: | Article |
| Language: | Indonesian |
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Petra Christian University
2013-01-01
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| Series: | Jurnal Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/18856 |
| _version_ | 1818756699665727488 |
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| author | Dian Agustia |
| author_facet | Dian Agustia |
| author_sort | Dian Agustia |
| collection | DOAJ |
| description | The aim of this research is to provide empirical evidence on the impact of good corporate governance, free cash flow, and leverage ratio on earnings management. Good corporate governance is measured by audit committee’s size, the proportion of independent commissioners, institutional ownership, and managerial ownership. Discretionary accrual is the proxy of earning management. This research used 14 textile companies listed in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2007-2011. Data were analyzed using multiple regression method. Based on the result of analysis concluded that all components of good corporate governance (audit committee’s size, the proportion of independent commissioners, institutional ownership, and managerial ownership), have no significant effect on earnings management, while leverage ratio has a significant effect on earnings management, and free cash flow has a negative and significant effect on earnings management. It means that companies with high free cash flow will restrict the practice of earnings management. |
| first_indexed | 2024-12-18T05:59:12Z |
| format | Article |
| id | doaj.art-ce5780c04de040679b1ab38bb0d4d1d4 |
| institution | Directory Open Access Journal |
| issn | 1411-0288 1411-0288 |
| language | Indonesian |
| last_indexed | 2024-12-18T05:59:12Z |
| publishDate | 2013-01-01 |
| publisher | Petra Christian University |
| record_format | Article |
| series | Jurnal Akuntansi dan Keuangan |
| spelling | doaj.art-ce5780c04de040679b1ab38bb0d4d1d42022-12-21T21:18:43ZindPetra Christian UniversityJurnal Akuntansi dan Keuangan1411-02881411-02882013-01-011512742Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen LabaDian Agustia0 Fakultas Ekonomi Bisnis Universitas Airlangga Surabaya The aim of this research is to provide empirical evidence on the impact of good corporate governance, free cash flow, and leverage ratio on earnings management. Good corporate governance is measured by audit committee’s size, the proportion of independent commissioners, institutional ownership, and managerial ownership. Discretionary accrual is the proxy of earning management. This research used 14 textile companies listed in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2007-2011. Data were analyzed using multiple regression method. Based on the result of analysis concluded that all components of good corporate governance (audit committee’s size, the proportion of independent commissioners, institutional ownership, and managerial ownership), have no significant effect on earnings management, while leverage ratio has a significant effect on earnings management, and free cash flow has a negative and significant effect on earnings management. It means that companies with high free cash flow will restrict the practice of earnings management.http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/18856Earnings managementgood corporate governancefree cash flowleverage ratio |
| spellingShingle | Dian Agustia Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba Jurnal Akuntansi dan Keuangan Earnings management good corporate governance free cash flow leverage ratio |
| title | Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba |
| title_full | Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba |
| title_fullStr | Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba |
| title_full_unstemmed | Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba |
| title_short | Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba |
| title_sort | pengaruh faktor good corporate governance free cash flow dan leverage terhadap manajemen laba |
| topic | Earnings management good corporate governance free cash flow leverage ratio |
| url | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/18856 |
| work_keys_str_mv | AT dianagustia pengaruhfaktorgoodcorporategovernancefreecashflowdanleverageterhadapmanajemenlaba |