Pengaruh Arus Kas Bebas, Capital Intensity Ratio dan Ukuran Perusahaan terhadap Manajemen Laba

Silva Vanra Fitriani, Nurhayati Nurhayati, Edi Sukarmanto

Abstract


Abstract. The purpose of this study is to determine the influence of free cash flow, capital intensity ratio and firm size to earnings management in companies that included to LQ45 index that listed on Indonesia Stock Exchange. Population in this research are companies that included to LQ45 index that listed on Indonesia Stock Exchange in year 2013-2015. The sampling method used is purposive sampling method. After the selection is based on purposive sampling method, there are 19 companies that meet the criteria required by the sample during the observation perios 0f 3 years. Hypothesis testing in this study using multiple linier regression analysis. The result of the study indicated that: (1) free cash flow has a negatif and significant effect to earnings management (2) capital intensity ratio has a positive and significant effect to earnings management (3)  firm size has a negatif and significant effect to earnings management. Furthermore research suggesting to: (1) add more variabel that approximately influent the earnings management practice. (2) use a different sample and add more reseacrh  time. (3) use different earnings management measuring.

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh arus kas bebas, capital intensity ratio dan ukuran perusahaan terhadap terhadap manajemen laba pada perusahaan yang termasuk dalam indeks LQ45 di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan yang termasuk dalam indeks LQ45 di Bursa Efek Indonesia periode 2013-2015. Metode penentuan sampel yang digunakan adalah metode purposive sampling. Setelah dilakukan seleksi berdasarkan metode purposive sampling, terdapat 19 perusahaan yang memenuhi kriteria-kriteria sampel yang dibutuhkan dengan periode pengamatan selama 3 tahun. Pengujian hipotesis dalam penelitian ini menggunakan metode analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa: (1) variabel arus kas bebas berpengaruh negatif signifikan terhadap manajemen laba. (2) variabel capital intensity ratio berpengaruh positif signifikan terhadap manajemen laba. (3) variabel ukuran perusahaan berpengaruh negatif signifikan terhadap manajemen laba. Penelitian selanjutnya disarankan untuk: (1) menambah variabel-variabel lain yang diduga dapat mempengaruhi praktek manajemen laba. (2) menggunakan sampel penelitian yang berbeda dan menambah rentang waktu penelitian. (3) menggunakan model pengukuran lainnya dalam  mendeteksi  praktek manajemen laba.


Keywords


Free Cash Flow, Capital Intensity Ratio, Firm Size, Earnings Management

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DOI: http://dx.doi.org/10.29313/.v0i0.6124

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