EFFECT OF DEFERRED TAX LIABILITY, FREE CASH FLOW, COMPANY SIZE AND INSTITUTIONAL OWNERSHIP ON EARNINGS MANAGEMENT

MEIMUNAH, MAETY (2019) EFFECT OF DEFERRED TAX LIABILITY, FREE CASH FLOW, COMPANY SIZE AND INSTITUTIONAL OWNERSHIP ON EARNINGS MANAGEMENT. Skripsi thesis, IIB DARMAJAYA.

[img] Text
3. PENGESAHAN.pdf
Download (3MB)
[img] Text
4. ABSTRACT.pdf
Download (85kB)
[img] Text
5. DAFTAR ISI.pdf
Download (93kB)
[img] Text
BAB I.pdf
Download (246kB)
[img] Text
BAB II.pdf
Download (513kB)
[img] Text
BAB III.pdf
Download (367kB)
[img] Text
BAB IV.pdf
Download (462kB)
[img] Text
BAB V.pdf
Download (156kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (222kB)
[img] Text
LAMPIRAN.pdf
Download (3MB)

Abstract

EFFECT OF DEFERRED TAX LIABILITY, FREE CASH FLOW, COMPANY SIZE AND INSTITUTIONAL OWNERSHIP ON EARNINGS MANAGEMENT (A Case Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the period of 2015 - 2017) By: Maety Meimunah ABSTRACT The objective of the study was to prove empirically the effect of the deferred tax liabilities, the free cash flow, the company size, and the institutional ownership on the earnings management practices. The variables in this study included the dependent variable namely earnings management, and the independent variable consisting of deferred tax liabilities, free cash flow, company size, and institutional ownership. The sample in this study was 41 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 determined by using the purposive sampling technique. The data analysis method used the multiple linear regression analysis, with the analysis tool using SPSS version 20. The results of this study indicated that the deferred tax liabilities, the free cash flow, the company size, and the institutional ownership affected the earnings management. Keywords: Deferred Tax Liabilities, Free Cash Flow, Company Size, Institutional Ownership

Item Type: Thesis (Skripsi)
Subjects: 600 Teknologi - Ilmu terapan > 650 Manajemen
Divisions: Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Akuntansi
Depositing User: Users 6 not found.
Date Deposited: 29 Jul 2020 07:00
Last Modified: 07 Oct 2020 06:22
URI: http://repo.darmajaya.ac.id/id/eprint/1260

Actions (login required)

View Item View Item