Analisis pengaruh perilaku oportunistik dan mekanisme pemantauan terhadap manajemen laba

Abstract

This paper is analyze the extent of opportunistic behavior which is proxied by free cash flow and profitability and leverage as a monitoring mechanism can effect earnings management in Food and Beverage Companies listed on the IDX from 2015 to 2019. The research model is panel data regression. The results of this study indicate that simultaneously FCF, ROA, and DER have the ability to influence earnings management in food and beverage companies listed on the IDX in the 2015-2019 period. Partially FCF and ROA have a positive and significant effect on earnings management, and DER has no effect on earnings management. This paper is recomended for stakeholders to obtain financial information.