PENGARUH ARUS KAS BEBAS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA

ZUHRI, Akhmad Bakkrudin and PRABOWO, Tri Jatmiko Wahyu (2011) PENGARUH ARUS KAS BEBAS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA. Undergraduate thesis, Universitas Diponegoro.

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Abstract

This study was aimed to analyze the effect of free cash flow and audit committee towards earnings management. This study was performed using secondary data. Data were collected from The Indonesian Capital Market Directory (ICMD) and annual report. The population in this study is 63 firms which are listed at the Jakarta Stock Exchange from 2006-2009. This study use Linear Regression technique. The result showed that earnings management was negatively affected by free cash flow but was not significant affected by audit committee. It meant that bigger free cash flow, the company tended to perform earnings management by minimize earnings.

Item Type:Thesis (Undergraduate)
Additional Information:free cash flow, audit committee, moderate, earnings management.
Uncontrolled Keywords:free cash flow, audit committee, moderate, earnings management.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:29219
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:25 Aug 2011 13:54
Last Modified:25 Aug 2011 13:54

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