Pengaruh Free Cashflow Terhadap Manajemen Laba

Authors

  • Astari Dianty Universitas Informatika dan Bisnis Indonesia

DOI:

https://doi.org/10.37278/eprofit.v3i2.410

Keywords:

Free Cashflow, Manajemen Laba

Abstract

Tujuan utama dari penelitian ini adalah untuk mendapatkan bukti empiris tentang pengaruh free cash flow terhadap manajemen laba pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di bursa efek indonesia. Populasi data adalah 63 perusahaan manufaktur pada periode 2015 – 2019. Sampel diambil secara purposive sampling, Dimana perusahaan yang memenuhi syarat hanya sebanyak 6. Analisis data yang digunakan dalam penelitian ini adalah pengujian asumsi klasik dan analisis regresi linier. Penelitian secara parsial membuktikan bahwa Free cash flow berpengaruh terhadap manajemen laba.

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Published

2021-08-02

How to Cite

Dianty, A. (2021). Pengaruh Free Cashflow Terhadap Manajemen Laba. Economics Professional in Action (E-Profit), 3(2), 49–53. https://doi.org/10.37278/eprofit.v3i2.410

Issue

Vol. 3 No. 2 (2021)

Section

Articles

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