PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan BUMN Non-Bank yang Terdaftar di Bursa Efek Indonesia tahun 2020-2023)

Amalia, Hafizha Azra (2024) PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan BUMN Non-Bank yang Terdaftar di Bursa Efek Indonesia tahun 2020-2023). S1 thesis, UNIVERSITAS JAMBI.

[img] Text
ABSTRAK HAFIZHA AZRA AMALIA C1C010147.pdf
Download (264kB)
[img] Text
BAB I HAFIZHA AZRA AMALIA C1C020147.pdf
Download (295kB)
[img] Text
BAB V HAFIZHA AZRA AMALIA C1C020147.pdf
Download (225kB)
[img] Text
COVER HAFIZHA AZRA AMALIA C1C020147.pdf
Download (117kB)
[img] Text
DAFTAR PUSTAKA HAFIZHA AZRA AMALIA C1C020147.pdf
Download (243kB)
[img] Text
FULL SKRIPSI HAFIZHA AZRA AMALIA C1C020147.pdf
Restricted to Repository staff only
Download (2MB)
[img] Text
HALAMAN PENGESAHAN SKRIPSI HAFIZHA AZRA AMALIA.pdf
Download (1MB)
Official URL: https://repository.unja.ac.id/

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh financial distress, leverage, dan free cash flow terhadap manajemen laba pada perusahaan BUMN Non-Bank yang terdaftar Bursa Efek Indonesia (BEI) tahun 2020-2023. Populasi dalam penelitian ini adalah perusahaan BUMN Non-Bank yang terdaftar di Bursa Efek Indonesia tahun 2020-2023. Metode penentuan sampel yang digunakan adalah metode purposive sampling. Hasil seleksi purposive sampling diperoleh sampel 18 perusahaan dengan 4 tahun pengamatan. Variabel bebas dalam penelitian ini adalah financial distress, leverage, dan free cash flow dan variabel terikat dalam penelitian ini adalah manajemen laba. Metode pengumpulan data menggunakan data sekunder yang diambil dari laporan keuangan tahunan dari website resmi BEI www.idx.co.id serta website resmi masing-masing perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis data yang digunakan adalah analisis statistik dan regresi linear berganda dengan bantuan software Statistical Package for Social Sciens (SPSS). Hasil penelitian menunjukkan bahwa secara simultan financial distress, leverage, dan free cash flow berpengaruh terhadap manajemen laba. Secara parsial hasil penelitian menunjukkan bahwa financial distress tidak berpengaruh signifikan terhadap manajemen laba, leverage tidak berpengaruh signifikan terhadap manajemen laba, dan free cash flow berpengaruh signifikan terhadap terhadap manajemen laba. Kata Kunci : Financial Distress, Leverage, Free Cash Flow, Manajemen Laba. This research aims to determine the effect of financial distress, leverage, and free cash flow on earnings management in non-bank state-owned enterprises listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The population in this study consists of non-bank state-owned enterprises listed on the Indonesia Stock Exchange during the years 2020-2023. The sampling method used is purposive sampling. The results of the purposive sampling selection yielded a sample of 18 companies with 4 years of observation. The independent variables in this study are financial distress, leverage, and free cash flow, while the dependent variable is earnings management. The data collection method uses secondary data obtained from annual financial reports from the official IDX website www.idx.co.id and the official websites of each company. This research employs a quantitative approach with data analysis methods that include statistical analysis and multiple linear regression, utilizing the Statistical Package for Social Sciences software. (SPSS). The research results indicate that simultaneously, financial distress, leverage, and free cash flow have an impact on earnings management. On a partial basis, the findings show that financial distress does not have a significant effect on earnings management, leverage does not have a significant effect on earnings management, and free cash flow has a significant effect on earnings management. Keyword : Financial Distress, Leverage, Free Cash Flow, Earnings Management.

Type: Thesis (S1)
Uncontrolled Keywords: Financial Distress, Leverage, Free Cash Flow dan Manajemen Laba
Subjects: L Education > L Education (General)
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: AMALIA
Date Deposited: 08 Jan 2025 06:37
Last Modified: 08 Jan 2025 06:37
URI: https://repository.unja.ac.id/id/eprint/73717

Actions (login required)

View Item View Item
Repository Unja is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.