PENGARUH ARUS KAS BEBAS BERLEBIH, KUALITAS AUDIT, DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

Abstract

The purpose of this research is to analyze the influence of surplus free cash flow, audit quality, and good corporate governance (board of commissioner compotition, board of commissioner size, the number of audit committee member, and audit committee expertise) to earnings management in Indonesia. The ibject of this research is mining industry, the consumer goods industry, and chemical and basic industry. These companies have to listed in Indonesia Stock Exchange before 1 January 2010 and has published financial statement for 2010-2014. The number of company sample obtained is this reserach is 62 with total sample with total research sample is 199. This research use purposive sampling. The data analysis is use multiple regresion linier which already passed the test classic assumption. Total hypotesis of this research is seven. The result of this reaerch is audit quality and board of commissioner compotition is influence to earnings management. Surplus free cash flow, board of commissioner size, the number of audit committee member, and audit committee expertise is not influence to earnings management.