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dc.contributor.advisorErlina
dc.contributor.advisorDaulay, Murni
dc.contributor.authorEfendi
dc.date.accessioned2018-10-29T01:48:05Z
dc.date.available2018-10-29T01:48:05Z
dc.date.issued2018
dc.identifier.otherAkhmad Danil
dc.identifier.urihttp://repositori.usu.ac.id/handle/123456789/7757
dc.description157017130en_US
dc.description.abstractThis study aims to (1) Test and analyze the influence of CsR, CR, NPM, ROA, DER, DAR, Institutional Ownership and Independent board of Commissioner partially on Earnings Management at Consumer Goods. (2) to find out whether Free Cash Flow can moderate the effect of financial perfomance (CsR, CR, NPM, ROA, DER, DAR) and Good Corporate Governance (Institutional Ownership and Independent board of Commissioner) to Earnings Management in Consumer Goods. The object of this study is all consumer goods companies listed on the Indonesia Stock Exchange in 2013-2016 as many as 37 companies. The method of selecting the sample was conducted by survey, ie selecting companies that have complete data during the observation period. From the observations made the number of companies that can be used as a sample of 32 companies. Source of data comes from the official website of Indonesia Stock Exchange that is www.idx.co.id. Analytical methods used are multiple linear regression analysis and residual test. The results of this study indicate that (1) Partially indicates that : (a) Variable CR, DER, DAR and institutional ownership have no significant effect on Earnings Management in Consumer Goods company. (b) Variable CsR, ROA and independent board of commissioners have a positive and significant influence on Earnings Management in Consumer Goods company. (c) Variable NPM has a negative and significant effect on Earnings Management in Consumer Goods company. (2) Free Cash Flow can not moderate the effect of financial performance (CsR, CR, NPM, ROA, DER, DAR) and Good Corporate Governance (Institutional Ownership and Independent board of Commissioner) to Earnings Management in Consumer Goods.en_US
dc.description.abstractPenelitian ini bertujuan untuk (1) Menguji dan menganalisis pengaruh CsR, CR, NPM, ROA, DER, DAR, Kepemilikan Institusional dan Dewan Komisaris Independen secara parsial terhadap Earnings Management pada perusahaan Consumer Goods. (2) Mengetahui apakah Free Cash Flow dapat memoderasi pengaruh kinerja keuangan (CsR, CR, NPM, ROA, DER, DAR) dan Good Corporate Governance (Kepemilikan Institusional dan Dewan Komisaris Independen) terhadap Earnings Management pada perusahaan Consumer Goods. Objek penelitian ini adalah seluruh perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia tahun 2013-2016 sebanyak 37 perusahaan. Metode pemilihan sampel dilakukan dengan survei yaitu memilih perusahaan yang memiliki data-data lengkap selama periode pengamatan. Dari hasil observasi yang dilakukan jumlah perusahaan yang dapat dijadikan sebagai sampel sebesar 32 perusahaan. Sumber data berasal dari situs resmi Bursa Efek Indonesia yaitu www.idx.co.id. Metode analisis yang digunakan adalah analisis regresi linier berganda dan uji residual. Hasil penelitian ini menunjukkan bahwa (1) Secara parsial menunjukkan bahwa : (a) Variabel CR, DER, DAR dan Kepemilikan Institusional berpengaruh tidak signifikan terhadap Earnings Management pada perusahaan Consumer Goods. (b) Variabel CsR, ROA dan Dewan Komisaris Independen berpengaruh positif dan signifikan terhadap Earnings Management pada perusahaan Consumer Goods. (c) Variabel NPM berpengaruh negatif dan signifikan terhadap Earnings Management pada perusahaan Consumer Goods. (2) Free Cash Flow tidak dapat memoderasi pengaruh kinerja keuangan (CsR, CR, NPM, ROA, DER, DAR) dan Good Corporate Governance (Kepemilikan Institusional dan Dewan Komisaris Independen) terhadap Earnings Management pada perusahaan Consumer Goods.en_US
dc.language.isoiden_US
dc.publisherUniversitas Sumatera Utaraen_US
dc.subjectFinancial Ratioen_US
dc.subjectGood Corporate Governanceen_US
dc.subjectFree Cash Flow and Earnings Managementen_US
dc.titleDeterminan Penentu Earnings Management dengan Free Cash Flow sebagai Variabel Moderating pada Perusahaan Consumer Goods di Bursa Efek Indonesiaen_US
dc.typeTesis Magisteren_US


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