ARUS KAS, KOMITE AUDIT DAN MANAJEMEN LABA STUDI KAUSALITAS PADA PERUSAHAAN MANUFAKTUR INDONESIA
Abstract: This study aims to
examine the influence of free cash flow, audit committees for earning managemen
by using discretionary accruals as a proxy of earning management. The samples
of this research were the manufacturing firms listed in BEI (Indonesia Stock
Exchange) between 2010 and 2014. The samples wereselectedby using purposive
sampling on 52 companies with 260 observations. The Data were collected from
annual report and data analyzed by multiple regression analysis.The results of
this study shows that free cash flow has negative influence for earnings
management, size of audit committee has no influence for earnings management,
and the number of audit committee meetings has negative influence for earnings
management.
Keywords: Free Cash Flow, Size
of Audit Committee, Number of Audit Committee Meeting, Earnings Management
Penulis: Cut Nessa Cinthya,
Mirna Indriani
Kode Jurnal: jpakuntansidd150877
