PENGARUH DIVIDEN, LEVERAGE, KUALITAS AUDIT DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Sektor Industri Non- Keuangan di Bursa Efek Indonesia Tahun 2015 – 2016)

Abstract

This study aimed to obtain evidence about the factors that influence earnings management. These factors consist of the dividen, leverage, audit quality,and free cash flow . The control variables used include the size of the company (SIZE) and Return on Asset (RoA).Dependent Variabel in this research is earning management measured by Discresionary Acrual (DA) The population in this study are all non-financial companies listed on the Indonesia Stock Exchange in 2015. The selection method of the data used in this research is purposive sampling method. Total samples used in this study as many as 250 companies. Data analysis was performed with the classical assumption and hypothesis testing with multiple regression method. The results of this study indicate that dividen significanly and negatively related to earning management,leverage significanly and positively related to earning management. While audit quality and free cash flow had no effect on earning management.