Authors:

Luh Made Dwi Parama Yogi, I Gusti Ayu Eka Damayanthi

Abstract:

“The aim of this study was to obtain empirical evidence about the influence of free cash flow, capital adequacy ratio and good corporate governance (GCG) in earnings management. This research was conducted on banking companies listed on the Indonesia Stock Exchange, with a period of research from 2010-2014. Results of testing the hypothesis by using multiple linear regression analysis proved that free cash flow has negative effect on earnings management. Capital adequacy ratio has positive effect on earnings management. Proxy of GCG by the independent board, audit committee, managerial ownership and institutional ownership has no effect on earnings management.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-19869

Published

2016-05-27

How To Cite

YOGI, Luh Made Dwi Parama; DAMAYANTHI, I Gusti Ayu Eka. PENGARUH ARUS KAS BEBAS, CAPITAL ADEQUACY RATIO DAN GOOD CORPORATE GOVERNANCE PADA MANAJEMEN LABA.E-Jurnal Akuntansi, [S.l.], v. 15, n. 2, p. 1056-1085, may 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-19869. Date accessed: 28 Aug. 2025.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 15 No 2 (2016)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License