THE EFFECT OF FIRM SIZE, FREE CASH FLOW, AND FINANCIAL LEVERAGE ON EARNINGS MANAGEMENT WITH GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLE FOR NON-FINANCIAL FIRMS IN CGPI SURVEY FROM 2009 TO 2013

SEFANYA FIRDANA, 041113147 (2015) THE EFFECT OF FIRM SIZE, FREE CASH FLOW, AND FINANCIAL LEVERAGE ON EARNINGS MANAGEMENT WITH GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLE FOR NON-FINANCIAL FIRMS IN CGPI SURVEY FROM 2009 TO 2013. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

The aim of this reseorch is to provide empiricol evidence the effict rffirm size, free cash Jlow, and finuncial leverage on earnings management with good corporate governance as moderating vwiable. Firm size is measured ilsing.log natural of total assets. Financial leverage is measured using debt to asset ratio. Free coshflow is measured using net operating profit afier tm. CGPI used as the prory of good corporate govenunce Discretionary accrual is the prory of emning management. This research used 56 firms that follow CGPI assessrnent during 2009-2013 and listed in Indonesia Stock Fxclunge, the sample is selected asing purposive sampling method Data were analyzed using moderated regression analysis. Based on the analysis result, can be concluded tlwt Jirm size has insignificant effect on ewnings manogement, free cashflow has insigniticant ffict on earnings management, while financial leverage has negative and significant, and good cory)orote governonce can't moderate the relationship between firm size and earnings msnetgement, free eash flaw and earnings management, Jirpncial leverage and earnings ruanagement.

Item Type: Thesis (Skripsi)
Additional Information: KKB KK-2 A 116/15 Fir e
Uncontrolled Keywords: CGPI
Subjects: H Social Sciences > HJ Public Finance
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsEmail
SEFANYA FIRDANA, 041113147UNSPECIFIED
Contributors:
ContributionNameEmail
ContributorKHUSNUL PRASETYO.,, S.E., M.M., Ak., CMA, CAUNSPECIFIED
Depositing User: prasetyo adi nugroho
Date Deposited: 29 Apr 2015 12:00
Last Modified: 25 Jul 2016 03:07
URI: http://repository.unair.ac.id/id/eprint/3769
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