%A NIM. 11391024 IQBAL KHOIRURRIJAL
%O Jauhar Faradis, S.H.I., M.A.
%T PENGARUH FAKTOR GOOD CORPORATE GOVERNANCE, FREE CASH FLOW,
DAN LEVERAGE TERHADAP MANAJEMEN LABA
(STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI JII 2012-2014)
%X This study aims to provide empirical evidence of the influence of good
corporate governance, free cash flow, and leverage ratio to earnings
management. Good corporate governance is measured by Board of
Commissioners, Independent Commissioners, and Audit Committee.
Discretionary accruals are used as profit management proxies. The sample of the
study were 16 companies listed on the Indonesia Stock Exchange, selected using
purposive sampling during the study period, 2012-2014. Data were analyzed
using Data Panel analysis. Based on the test results, it is concluded that all
components of good corporate governance have significant influence to earnings
management, while leverage also has a positive and significant impact on
earnings management. This means companies with high free cash flow will affect
earnings management.
Keywords: profit management, good corporate governance, free cash flow,
leverage
{Inggris}

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh good
corporate governance, free cash flow, dan rasio leverage terhadap manajemen
laba. Good corporate governance diukur dengan Dewan Komisaris, Komisaris
Independen, dan Komite Audit. Discretionary accrual digunakan sebagai proksi
manajemen laba. Sampel penelitian adalah 16 perusahaan yang terdaftar di Bursa
Efek Indonesia, yang dipilih menggunakan purposive sampling selama periode
penelitian, tahun 2012-2014. Data dianalisis menggunakan analisi Data Panel.
Berdasarkan hasil pengujian disimpulkan bahwa semua komponen good
corporate governance (Dewan Komisaris, Komisaris Independen, danKomite
Audit) berpengaruh signifikan terhadap manajemen laba, sedangkan leverage
berpengaruh juga, free cash flow berpengaruh positif dan signifikan terhadap
manajemen laba. Hal ini berarti perusahaan dengan free cash flow yang tinggi
akan mempengaruhi manajemen laba.
Kata kunci: manajemen laba, good corporate governance, free cash flow,leverage
%K profit management, good corporate governance, free cash flow,
leverage, manajemen laba
%D 2018
%I UIN SUNAN KALIJAGA
%L digilib30152