SAHARANI, ZAHRA and Soediro, Achmad (2025) PENGARUH FREE CASH FLOW, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023). Undergraduate thesis, Sriwijaya University.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh Free Cash Flow (FCF), Leverage yang diproksikan dengan Debt to Equity Ratio (DER), dan Profitabilitas yang diproksikan dengan Return On Assets (ROA) terhadap manajemen laba (DA) dengan Good Corporate Governance (GCG) sebagai variabel moderasi. Sampel penelitian ini adalah 33 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data berupa data sekunder. Metode analisis yang digunakan adalah Moderated Regression Analysis (MRA) dengan bantuan program IBM SPSS (Statistical Program for Social Science) versi 27. Hasil penelitian menunjukkan bahwa secara parsial, FCF, DER, ROA, dan GCG berpengaruh terhadap manajemen laba. GCG mampu memoderasi pengaruh FCF, DER, dan ROA terhadap manajemen laba.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Free Cash Flow, Leverage, Profitabilitas, Good Corporate Governance, dan Manajemen Laba |
Subjects: | H Social Sciences > HJ Public Finance > HJ9-9940 Public finance |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Zahra Saharani |
Date Deposited: | 11 Mar 2025 06:07 |
Last Modified: | 11 Mar 2025 06:07 |
URI: | http://repository.unsri.ac.id/id/eprint/168288 |
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