Skripsi

PENGARUH ASIMETRI INFORMASI, STRUKTUR MODAL, ARUS KAS BEBAS, DAN ARUS KAS OPERASI TERHADAP MANAJEMEN LABA (Studi empiris pada Perusahaan Non-Keuangan yang terdaftar di Bursa Efek Indonesia periode 2020-2023)

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Penilaian

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This study aims to examine the effect of information asymmetry, capital structure, free cash flow, and operating cash flow on earnings management, as well as to test the differences in the independent and dependent variables during and after the COVID-19 pandemic. The research object consists of non-financial sector companies listed on the Indonesia Stock Exchange from 2020 to 2023. Using a purposive sampling method, the sample size is 109 companies, with a total of 436 observations. The data analysis technique employed is panel data regression analysis and Wilcoxon signed-rank test using EViews ver. 12. The findings of the analysis show that capital structure and operating cash flow have a positive and significant effect on earnings management, while free cash flow has a negative and significant effect on earnings management. Information asymmetry has a positive but insignificant effect on earnings management. Based on the Wilcoxon signed-rank test, the results indicate a significant difference in earnings management during and after the COVID-19 pandemic. However, there is no significant difference in the variables of information asymmetry, capital structure, free cash flow, and operating cash flow during and after the COVID-19 pandemic. Keywords: Earnings Management, Information Asymmetry, Capital Structure, Free Cash Flow, Operating Cash Flow

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507001333	T168242	T1682422025	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1682422025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2025

Collation

xvii, 113hlm.; ilus.; tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi
Prodi Akuntansi,

Specific Detail Info

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Statement of Responsibility

TUTI

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