Pengaruh Free Cash Flow terhadap Manajemen Laba dengan Good Corporate Governance sebagai Variabel Moderasi

Permatasari, Silvia Indah (2020) Pengaruh Free Cash Flow terhadap Manajemen Laba dengan Good Corporate Governance sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

Earnings management is the process of taking certain deliberate steps within the bounds of generally accepted accounting principles to produce the desired level of reported earnings. But sometimes the company's earnings management tends to be extreme so that the financial statements do not reflect the company's true value. One of the factors that causes companies to conduct earnings management is free cash flow. With the implementation of Good Corporate governance in the company, earnings management will be minimized. This study aims to provide empirical evidence of the effect of Good Corporate governance whether it can moderate the relationship between free cash flow on earnings management in Indonesia. Good Corporate Governance is measured by the proportion of the independent board of commissioners. The theory used is Agency Theory. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Sample selection using purposive sampling with a total sample of 243 samples obtained. The data analysis technique used is multiple linear analysis with the help of SPSS program ver. 23. The results of this study are: Good Corporate Governance does not moderate the relationship of free cash flow to earnings management.

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