Pengaruh Profitabilitas, Free Cash Flow, Dan Liquidity Terhadap Earnings Management (studi Kasus Pada Perusahaan Bumn Non Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019)

Cindy Maylandika Suhono, Muhammad Muslih, Febrial Pratama

Abstract

Abstrak Earnings management merupakan suatu kegiatan yang memiliki keterkaitan dengan manajer untuk memaksimalkan atau meminimalkan laba perusahaan sesuai target dengan di dorong adanya kepentingan tertentu. Penelitian ini bertujuan untuk mengetahui apakah profitabilitas, free cash flow, dan liquidity dapat mempengaruhi earnings management pada perusahaan BUMN non perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. Data yang digunakan untuk penelitian ini didapat dari laporan keuangan. Populasi pada penelitian ini adalah perusahaa BUMN non perbankan yang terdaftar di Bursa Efek Indonesia. Teknik sampel yang digunakan adalah purpose sampling. Data diperoleh sebanyak 15 perusahaan dengan periode selama 5 tahun sehingga data sampel yang diperoleh sebanyak 75 perusahaan. Teknik regresi yang digunakan adalah regresi data panel dengan software yang digunakan Eviews 11. Hasil penelitian membuktikan bahwa Profitabilitas, Free Cash Flow, dan Liquidity berpengaruh secara simultan terhadap Earnings Management. Secara parsial Profitabilitas berpengaruh positif terhadap Earnings Management, Free Cash Flow berpengaruh negatif terhadap Earnings Management, dan Liquidity tidak berpengaruh terhadap Earnings Management. Kata Kunci: Profitabilitas, Free Cash Flow, Liquidity, dan Earnings Management. Abstract Earnings management is an activity that has a relationship with managers to maximize or minimize company profits according to targets with the encouragement of certain interests. This study aims to determine whether profitability, free cash flow, and liquidity can affect earnings management in state-owned non bank companies listed on the Indonesia Stock Exchange in 2015-2019. The data used for this study were obtained from financial statements. The population in this study are state-owned non bank companies listed on the Indonesia Stock Exchange. The sampling technique used is purpose sampling. The data obtained are 15 companies with a period of 5 years so that the sample data obtained are 75 companies. The regression technique used is panel data regression with the software used Eviews 11. The results of the study prove that Profitability, Free Cash Flow, and Liquidity simultaneously affect Earnings Management. Partially, Profitability has a positive effect on Earnings Management, Free Cash Flow has a negative effect on Earnings Management, and Liquidity has no effect on Earnings Management. Keywords: Profitability, Free Cash Flow, Liquidity, and Earnings Management.

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