Free Cash Flow, Firm Characteristic, Corporate Governance on Earnings Management

Proceedings of the 7th International Conference on Entrepreneurship and Business Management Pub Date : 1900-01-01 DOI:10.5220/0008487300050010

Yulius Kurnia Susanto, Elizabeth Bosta

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引用次数: 2

Abstract

: The purpose of this research is to obtain empirical evidence about the influence of free cash flow, audit quality, profitability, board of directors, board independence, growth opportunities, and managerial ownership on earnings management. The population in this research is all manufacturing companies listed in Indonesia Stock Exchange during 2014 to 2016. Samples are obtained through purposive sampling method, in which 60 manufacturing companies listed in Indonesia Stock Exchange meet the sampling criteria, which resulted in 240 data as samples. Multiple linear regressions and hypothesis testing are used as the data analysis methods in this research. The result of this research shows that free cash flow, profitability and board independence statistically have an influence on earnings management. On the other hand, audit quality, board of directors, growth opportunities, and managerial ownership statistically do not have any influence on earnings management. This research is expected to enhance the knowledge of management regarding the impacts of misinterpretation of earnings information.

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自由现金流、企业特征、公司治理对盈余管理的影响

本研究的目的是获得自由现金流、审计质量、盈利能力、董事会、董事会独立性、成长机会和管理层所有权对盈余管理影响的实证证据。本研究的人口为2014年至2016年在印尼证券交易所上市的所有制造业公司。通过有目的抽样方法获得样本，其中60家在印尼证券交易所上市的制造业公司符合抽样标准，得到240个数据作为样本。本研究采用多元线性回归和假设检验作为数据分析方法。研究结果表明，自由现金流、盈利能力和董事会独立性对盈余管理有统计学意义上的影响。另一方面，审计质量、董事会、成长机会和管理层所有权在统计上对盈余管理没有任何影响。本研究可望增进管理层对盈余信息误读影响的认识。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Proceedings of the 7th International Conference on Entrepreneurship and Business Management

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