Pengaruh Dewan Komisaris Independen, Arus kas Bebas, Employee Diff Terhadap Manajemen Laba Pada Perusahaan Sektor Pertambangan

., Chintia (2022) Pengaruh Dewan Komisaris Independen, Arus kas Bebas, Employee Diff Terhadap Manajemen Laba Pada Perusahaan Sektor Pertambangan. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of independent commissioners, free cash flow, and employee diff on earnings management by focusing on mining sector companies listed on the Indonesia Stock Exchange with the research period 2016-2020. The data used is secondary data. The population in this study are mining sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method and obtained 10 companies with a total of 50 samples. Hypothesis testing is done by multiple linear regression analysis. The results of this study indicate that the independent board of commissioners has no effect on earnings management, free cash flow has no effect on earnings management, and employee diff has no effect on earnings management. Keywords: Independent Board of Commissioners, Free Cash Flow, Employee Diff, Earnings Management

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