Budianto, Heru
(2014)
PENGARUH DIVERSIFIKASI OPERASI, ARUS KAS BEBAS
DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA
PADA PERUSAHAAN MANUFAKTUR DI BEI.
Undergraduate thesis, UPN "VETERAN" YOGYAKARTA.
Abstract
ABSTRACT
The purpose of this research is to determine and collect the empirical
evidence from diversification of operation, free cash flow and audit quality
towards earnings management in manufacturing company. Diversification of
operation was measured using number of operation segment reported by
company, free cash flow was measured by substracting cash flow from operations
with net capital expenditure and net borrowing then divided into total equity.
Audit quality in this research used size of auditor from Big Four and Non Big
Four. Earnings management was measured by discretionary accrual.
Data in this research was based on Indonesia Capital Market Directory
The result of this research showed that both diversification of operation and
free cash flow have significantly affected towards earnings management.
Meanwhile audit quality was not significantly affected towards earnings
management performed by manufacturing companies.
Keywords: diversification of operation, free cash flow, audit quality, earnings
management.
ABSTRAK
Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris dari
diversifikasi operasi, arus kas bebas dan kualitas audit terhadap manajemen laba
pada perusahaan manufaktur. Diversifikasi operasi diukur dengan menggunakan
jumlah segmen operasi yang dilaporkan oleh perusahaan, pengukuran arus kas
bebas diukur dengan mengurangi cash flow from operations dengan net capital
expenditure dan net borrowing lalu lalu dibagi total ekuitas. Kualitas audit dalam
penelitian ini menggunakan auditor Big Four dan auditor Non Big Four.
Sedangkan manajemen laba diukur dengan discretionary accrual.
Sumber data-data dalam penelitian ini adalah dari Indonesia Capital Market
Directory
Hasil penelitian menunjukkan bahwa variabel yang memiliki pengaruh
signifikan terhadap manajemen laba adalah diversifikasi operasi dan arus kas
bebas. sedangkan variabel kualitas audit tidak memberikan pengaruh yang
signifikan terhadap manajemen laba yang dilakukan perusahaan manufaktur.
Kata kunci: diversifikasi operasi, arus kas bebas, kualitas audit, manajemen laba.
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