{"title":"公司治理机制对自由现金流、杠杆率和盈利能力对收益管理影响的调节作用","authors":"A. Winoto, Amelia Lindawati, Angela Tantowi","doi":"10.28932/jafta.v4i2.7652","DOIUrl":null,"url":null,"abstract":"The study aims to analyze the corporate governance mechanism in moderating the corrrelation of free cash flow, leverage and profitability on earnings management. The samples in the research are 272 samples based on manufacturing companies that listed on Indonesia Stock Exchange from 2014-2018 which were selected by purposive sampling method. The analytical method is Moderated Regression Analyze. The result of the research, it can be concluded that free cash flow has a negative effect on earnings management, leverage has no effect on earnings management, profitability has a positive effect on earnings management, audit quality was not able to moderate the effect of free cash flow, leverage and profitability on earnings management, managerial ownership able to weaken the effect of free cash flow on earnings management, and managerial ownership not able to moderate the effect of leverage and profitability on earnings management.","PeriodicalId":135137,"journal":{"name":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Moderasi Mekanisme Corporate Governance pada Pengaruh Free Cash Flow, Leverage dan Profitabilitas terhadap Manajemen Laba\",\"authors\":\"A. Winoto, Amelia Lindawati, Angela Tantowi\",\"doi\":\"10.28932/jafta.v4i2.7652\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The study aims to analyze the corporate governance mechanism in moderating the corrrelation of free cash flow, leverage and profitability on earnings management. The samples in the research are 272 samples based on manufacturing companies that listed on Indonesia Stock Exchange from 2014-2018 which were selected by purposive sampling method. The analytical method is Moderated Regression Analyze. The result of the research, it can be concluded that free cash flow has a negative effect on earnings management, leverage has no effect on earnings management, profitability has a positive effect on earnings management, audit quality was not able to moderate the effect of free cash flow, leverage and profitability on earnings management, managerial ownership able to weaken the effect of free cash flow on earnings management, and managerial ownership not able to moderate the effect of leverage and profitability on earnings management.\",\"PeriodicalId\":135137,\"journal\":{\"name\":\"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-11-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.28932/jafta.v4i2.7652\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.28932/jafta.v4i2.7652","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Moderasi Mekanisme Corporate Governance pada Pengaruh Free Cash Flow, Leverage dan Profitabilitas terhadap Manajemen Laba
The study aims to analyze the corporate governance mechanism in moderating the corrrelation of free cash flow, leverage and profitability on earnings management. The samples in the research are 272 samples based on manufacturing companies that listed on Indonesia Stock Exchange from 2014-2018 which were selected by purposive sampling method. The analytical method is Moderated Regression Analyze. The result of the research, it can be concluded that free cash flow has a negative effect on earnings management, leverage has no effect on earnings management, profitability has a positive effect on earnings management, audit quality was not able to moderate the effect of free cash flow, leverage and profitability on earnings management, managerial ownership able to weaken the effect of free cash flow on earnings management, and managerial ownership not able to moderate the effect of leverage and profitability on earnings management.
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