ANALISIS PENGARUH SURPLUS ARUS KAS BEBAS DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN LEVERAGE SEBAGAI VARIABEL MODERATING (Survei Perusahaan Sub SektorTransportasi Yang Terdaftar Di BEI Periode 2015-2019)
Keywords:
Surplus cash flow, independent board of commissioners, managerial ownership, leverage and earnings management.Abstract
Earnings management is a policy of accounting to achieve specific goals.
The purpose of this research is to determine (1) the effect of free cash flow surplus
on profit management (2) the influence of the independent board of
commissioners on profit management (3) the influence of managerial ownership
on profit management (4) the effect of free cash flow surplus on leveraged profit
management as a moderation variable. The study used secondary data in the form
of profit management data, free cash flow surplus, independent board of
commissioners, managerial ownership and leverage. The population in this study
was a transportation sub-sector company registered with IDX during the period
2015-2019. The sampling techniques in this study use purposive sampling
techniques. The data analysis techniques used are descriptive analysis, classic
assumption test, multiple linear regression analysis and absolute difference test
with the results showing that free cash flow suplus has a significant impact on
profit management, independent board of commissioners and managerial
ownership has no effect on profit management. The results of the moderation
variable regression analysis with absolute differences indicate that leverage
variables moderate the relationship between free cash flow surplus to earnings
management.
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