%0 Thesis
%9 Skripsi
%A Amalia Sutra Pratiwi, NIM.: 16840002
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2020
%F digilib:50376
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K Free Cash Flow, Profitabilitas, Financial Distress, Leverage, Kualitas Auditor, Manajemen Laba
%P 186
%T PENGARUH PERILAKU OPORTUNISTIK MANAJER DAN MEKANISME PEMANTAUAN TERHADAP MANAJEMEN LABA   (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX TAHUN 2014-2018)
%U https://digilib.uin-suka.ac.id/id/eprint/50376/
%X Earnings Management defined as managers efforts in company to intervine the information in financial statement. This action aims some stakeholder about the underlying economic performance and real conditition ot the company’s. Manager;s choose and apply accounting method that can slow their good performance to get bonus from the principal by earnings management. The purposes of this research is to determine the effect of Manager's Opportunistic Behavior with Free Cash Flow, Profitability, and Financial Distress and Monitoring Mechanisms with Leverage and Audit Quality Proxies on Earnings Management measured using discretionary accruals.  This research was quantitativ study. The research was conducted on companies listed in the Jakarta Islamic Index (JII) for the 2014-2018 period. The data were obtained from documentation, by collecting annual report data and company’s financial statement. The financial statements are downloaded from the official website of each company and from the site www.idx.co.id. Data taken such as discretionary accruals to measure earnings management, free cash flow, profitability (ROA), financial distress (Zscore), leverage (debt ratio), and audit quality (Big4). The test using the multiple linear regression test.  The results of this study indicate 1). Free cash flow has a significant negative effect on earnings management, 2). Profitability (ROA) has a significant positive effect on earnings management, 3). Financial distress (Zscore) has a significant positive effect on earnings management, 4). Leverage has a significant negative effect on earnings management. And 5). Audit Quality (Big4) has insignificant negative effect on earnings management.
%Z Pembimbing Skripsi: Dr. Ibi Satibi, S.H.I., M.Si