PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN BONUS PLAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI

Alwina, Galdiyanda (2024) PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN BONUS PLAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to determine the influence of free cash flow, financial distress and bonus plans on profit management in infrastructure sector companies listed on the IDX. This type of research is quantitative research. The data used is secondary data in the form of data obtained from financial reports and company annual reports. The population in this research are companies listed on the IDX with the infrastructure sector as the research sample. The sampling method uses a purposive sampling technique, namely with the criteria of infrastructure sector companies listed on the IDX for the 2020-2022 period and all companies that meet the sample criteria. The data analysis technique used is a multiple regression model by looking at the determinant coefficients, F test and t test using SPSS version 25. The results of this study show that the free cash flow variable has an effect on earnings management, while the financial distress and bonus plan variables have no effect on earnings management. Keywords: Free Cash Flow, Financial Distress, Bonus Plan, Profit Management

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