ARUS KAS, KOMITE AUDIT DAN MANAJEMEN LABA STUDI KAUSALITAS PADA PERUSAHAAN MANUFAKTUR INDONESIA

Cut Nessa Cinthya, Mirna Indriani

Abstract


Abstract

This study aims to examine the influence of free cash flow, audit committees for earning managemen by using discretionary accruals as a proxy of earning management. The samples of this research were the manufacturing firms listed in BEI (Indonesia Stock Exchange) between 2010 and 2014. The samples wereselectedby using purposive sampling on 52 companies with 260 observations. The Data were collected from annual report and data analyzed by multiple regression analysis.The results of this study shows that free cash flow has negative influence for earnings management, size of audit committee has no influence for earnings management, and the number of audit committee meetings has negative influence for earnings management.

 

Keywords: Free Cash Flow, Size of Audit Committee, Number of Audit Committee Meeting, Earnings Management.

Keywords


free cash flow; size of audit committee; number of audit committee meeting; earnings management

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DOI: https://doi.org/10.24815/jdab.v2i2.4216

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Copyright (c) 2016 by Author and JDAB

Published by:

Accounting Department incorperated with IAI KAPd Wilayah Aceh
Economics and Business Faculty
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
ISSN: 2355-9462, E-ISSN: 2528-1143

 

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Based on a work at http://www.jurnal.unsyiah.ac.id/JDAB/index.