FAKTOR FINANSIAL DAN NON FINANSIAL PADA MANAJEMEN LABA

FITRIANI, DIAH and Maryati, Sri (2023) FAKTOR FINANSIAL DAN NON FINANSIAL PADA MANAJEMEN LABA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of financial and non-financial factors on earnings management. The financial factors used are financial distress and free cash flow, while the non-financial factors are employee diff. Research data was collected from the financial statements of companies in the transportation, infrastructure, and hotel, restaurant and tourism sub-sectors listed on the Indonesia Stock Exchange during the 2018-2021 period using a purposive sampling method. This research uses quantitative methods. The data analysis technique uses the Eviews 12 application with the panel data regression analysis method. The results showed that financial distress, free cash flow, and employee diff had no significant effect on earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial Distress, Free Cash Flow, Employee Diff, Manajemen Laba
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Diah Fitriani
Date Deposited:	24 Jul 2023 07:10
Last Modified:	24 Jul 2023 07:22
URI:	http://repository.unsri.ac.id/id/eprint/120838

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