PENGARUH FREE CASH FLOW, KOMITE AUDIT, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI

Sibarani, Ismi Obstari (2015) PENGARUH FREE CASH FLOW, KOMITE AUDIT, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah apakah free cash flow, komite audit, dan leverage secara parsial maupun simultan berpengaruh terhadap perubahan manajemen laba pada perusahaan LQ-45 yang terdaftar di BEI. Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh free cash flow, komite audit, dan leverage terhadap manajemen laba pada perusahaan LQ-45 yang terdaftar di BEI.Populasi dalam penelitian ini adalah perusahaan Index LQ-45 yang terdaftar di Bursa Efek Indonesia (BEI) sejak tahun 2011-2013 sejumlah 45 perusahaan. Pemilihan sampel dilakukan dengan metode purposive sampling, yang menjadi sampel sebanyak 20 perusahaan untuk tahun 2011-2013. Sumber data dalam penelitian ini adalah data sekunder yang diperoleh dari situs www.idx.co.id. Pengolahan data dilakukan dengan metode pooling data. Metode analisis data yang digunakan adalah analisis regresi berganda dengan bantuan SPSS 20.Hasil penelitian menunjukkan secara parsial perubahan free cash flow berpengaruh terhadap manajemen laba. Dapat dilihat dari thitung (-4,359) > t tabel (2,006) dan nilai signifikansi 0,000 < 0,05. Sedangkan komite audit tidak berpengaruh terhadap perubahan manajemen laba. Dapat dilihat thitung (0,783) < t tabel (2,006) dan nilai signifikansi 0,437 > 0,05. Leverage tidak berpengaruh terhadap manajemen laba. Nilai thitung (-1,494) < t tabel (2,006) dan nilai signifikansi 0,141 > 0,05. Secara simultan free cash flow, komite audit, dan leverage berpengaruh terhadap manajemen laba. Hasil uji F menunjukkan free cash flow, komite audit, dan leverage berpengaruh terhadap manajemen laba. Dapat dilihat dari nilai Fhitung (6,662) > F tabel (2,77), dan nilai signifikansi lebih kecil dari 0,05 (0,001 < 0,05). Nilai Adjusted R Square sebesar 0,224 hal ini berarti variabel dependen mampu dijelaskan variabel independen sebesar 22,4%, sedangkan sisanya 77,6% dipengaruhi variabel lain diluar penelitian.Kesimpulan penelitian ini adalah bahwa secara parsial free cash flow berpengaruh terhadap manajemen laba, sedangkan komite audit dan leverage tidak berpengaruh terhadap manajemen laba. Secara simultan, free cash flow, komite audit, dan leverage berpengaruh terhadap manajemen laba.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorGinting, Jihen195712041989031001
Call Number: 657.76 Sib p
Keywords: Manajemen laba; Keputusan investor; Kualitas audit; Komite audit; Struktur kepemilikan
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HB Economic Theory. Demography > HB501 Capital. Capitalism
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Farida Hanum
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14478

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