PENGARUH DIVERSIFIKASI OPERASI, ARUS KAS BEBAS DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI

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.

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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.

Item Type: Thesis (Undergraduate)
Subjects: 600 Teknologi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Basir Umaryadi
Date Deposited: 18 Feb 2014 03:14
Last Modified: 21 Apr 2015 06:42
URI: http://repository.upnyk.ac.id/id/eprint/8207

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