Pengaruh Free Cash Flow, Profitability, dan Audit Quality Terhadap Earnings Management Perusahaan Manufaktur di Indonesia
DOI:
https://doi.org/10.30736/jpensi.v6i1.629Keywords:
Manajemen Laba, arus kas bebas, profitabilitas, kualitas auditAbstract
Manajemen laba penting untuk diperhatikan, karena akan berdampak langsung pada persuahaan. Free cash flow, profitability, dan audit quality diyakini sebagai indikator manajemen laba perusahaan. Sampel dari penelitian ini yaitu 30 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Teknik analisis yang digunakan adalah regresi data panel. Hasil penelitian menunjukkan adanya pengaruh simultan ketiga variabel independen terhadap variabel dependen. Secara parsial, hanya variabel free cash flow yang berpengaruh terhadap earnings management. Siginifikansi free cash flow mengindikasikan bahwa pengelolaan arus kas yang dilakukan oleh manajer akan memberikan dampak positif terhadap perusahaan seperti menarik minat investor untuk melakukan investasi. Di sisi lain, profitabilitas dan kualitas audit membuktikan bahwa investor terkadang tidak memperhatikan ke duanya sebagai indikator penentu dalam melakukan investasi.
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