PENGARUH PENGUNGKAPAN OTHER COMPREHENSIVE INCOME (OCI), ARUS KAS BEBAS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012 - 2016)

Reni Basyirun - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


The aim of this research is to provide empirical evidence on the impact of effect of other comprehensive income (OCI) disclosure, free cash flow and audit committee on earnings management. Earnings management measures using conditional revenue model.The population of this research is all of the manufacturing companies listed on the Indonesia stock exchange year period 2012 to 2016. This sample selected by by purposive sampling method. There are 36 sample companies. The analysis technique in this research uses a multiple linear regressions analysis, by SPSS 20 program. The results showed other comprehensive income (OCI) disclosure has negative significantly  effect on earnings management, the free cash flow has negative significantly  effect on earnings management  statistically, and audit committee has no effect on negative effect on earnings management.


Keywords : other comprehensive income (OCI) disclosure, free cash flow, audit committee, earnings management,  conditional revenue model


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