Moderasi Mekanisme Corporate Governance pada Pengaruh Free Cash Flow, Leverage dan Profitabilitas terhadap Manajemen Laba

A. Winoto, Amelia Lindawati, Angela Tantowi
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Abstract

The study aims to analyze the corporate governance mechanism in moderating the corrrelation of free cash flow, leverage and profitability on earnings management. The samples in the research are 272 samples based on manufacturing companies that listed on Indonesia Stock Exchange from 2014-2018 which were selected by purposive sampling method. The analytical method is Moderated Regression Analyze. The result of the research, it can be concluded that free cash flow has a negative effect on earnings management, leverage has no effect on earnings management, profitability has a positive effect on earnings management, audit quality was not able to moderate the effect of free cash flow, leverage and profitability on earnings management, managerial ownership able to weaken the effect of free cash flow on earnings management, and managerial ownership not able to moderate the effect of leverage and profitability on earnings management.
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公司治理机制对自由现金流、杠杆率和盈利能力对收益管理影响的调节作用
本研究旨在分析公司治理机制在调节自由现金流、杠杆率和盈利能力对收益管理的相关性方面的作用。研究样本为 272 个样本,基于 2014-2018 年在印尼证券交易所上市的制造业公司,采用目的性抽样法选取。分析方法为模态回归分析法。根据研究结果,可以得出以下结论:自由现金流对收益管理有负面影响,杠杆率对收益管理没有影响,盈利能力对收益管理有正面影响,审计质量无法调节自由现金流、杠杆率和盈利能力对收益管理的影响,管理者所有权能够削弱自由现金流对收益管理的影响,管理者所有权无法调节杠杆率和盈利能力对收益管理的影响。
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