Skripsi

FAKTOR FINANSIAL DAN NON FINANSIAL PADA MANAJEMEN LABA.

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Penilaian

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This study aims to determine the effect of financial and non-financial factors on earnings management. The financial factors used are financial distress and free cash flow, while the non-financial factors are employee diff. Research data was collected from the financial statements of companies in the transportation, infrastructure, and hotel, restaurant and tourism sub-sectors listed on the Indonesia Stock Exchange during the 2018-2021 period using a purposive sampling method. This research uses quantitative methods. The data analysis technique uses the Eviews 12 application with the panel data regression analysis method. The results showed that financial distress, free cash flow, and employee diff had no significant effect on earnings management.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307002903	T120838	T1208382023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1208382023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2023

Collation

xviii, 74 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.151 107

Content Type

Text

Media Type

unmediated

Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Manajerial, Akuntansi Manajemen

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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