Pengaruh Free Cash Flow, Profitability, dan Audit Quality Terhadap Earnings Management Perusahaan Manufaktur di Indonesia

Authors

  • Akmal Ihsan Universitas Islam Negeri Sunan Kalijaga Yogyakarta
  • Slamet Haryono

DOI:

https://doi.org/10.30736/jpensi.v6i1.629

Keywords:

Manajemen Laba, arus kas bebas, profitabilitas, kualitas audit

Abstract

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.

Author Biography

Akmal Ihsan, Universitas Islam Negeri Sunan Kalijaga Yogyakarta

Magister Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam UIN Sunan Kalijaga Yogyakrta

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Published

2021-02-20