PENGARUH SURPLUS FREE CASH FLOW DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

WIJAYA, S Willy Rahadyan and PURWANTO, Agus (2015) PENGARUH SURPLUS FREE CASH FLOW DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The aim of this research is to investigate the influence of surplus free cash flow and good corporate governance mechanisms to earning management. Good corporate governance mechanisms that used in this research, such as : board of commissioner size, board of commissioner independent, audit committee size, the frequency of audit committee meetings, and the number of finance experts audit committee. The sample in this research are manufacturing companies which were listed in Indonesia Stock Exchange.in the year of 2012-2013. Total sample in this research are 139 companies that selected with purposive sampling method. This research uses multiple regression analysis method to investigate the influence of surplus free cash flow and good corporate governance mechanisms to earning management. The results of this research indicate that surplus free cash flow had a positive significant influence to earning management, board size had a negative significant influence to earning management. Board of commissioner independent, audit committee size, the frequency of audit committee meetings, and the number of finance experts audit committee had not a significant influence to earning management.

Item Type:Thesis (Undergraduate)
Additional Information:Earning management, surplus free cash flow, good corporate governance mechanisms.
Uncontrolled Keywords:Earning management, surplus free cash flow, good corporate governance mechanisms.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:45717
Deposited By:INVALID USER
Deposited On:01 Jun 2015 10:26
Last Modified:01 Jun 2015 10:26

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