PENGARUH PROPORSI KOMISARIS INDEPENDEN, FREE CASH FLOW, ROA DAN PERPUTARAN ASET TERHADAP PRAKTEK MANAJEMEN LABA PADA PERUSAHAAN SEKTOR TAMBANG BATU BARA
Abstract: The aim in this
research was to examine the influence of ,free cash flow, ROA , proportion of
independent commissioner and turn over asset on the performance of detection
practices of management relation with the earnings management. Discretionary
accruals are used as a proxy for earnings management. This research used 11
coal companies listed in Indonesia Stock Exchange, selected using purposive
sampling method, during the research period 2012-2014. Data were analyzed using
simple regression method. Based on test results concluded that asset turnover
and free cash flow has significant effect on earnings management. While OA and
the proportion of independent commissioner has no significant effect on earnings
management. This means that companies with high asset turnover and high free
cash flow that will restrict earnings management practice.
Penulis: TAUFIQUR RACHMAN,
Susi Handayani
Kode Jurnal: jpakuntansidd150642
