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DC Field | Value | Language |
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dc.contributor.advisor | Tambunan, Sari Bulan | - |
dc.contributor.author | Saragih, Lastri | - |
dc.date.accessioned | 2022-02-18T04:58:24Z | - |
dc.date.available | 2022-02-18T04:58:24Z | - |
dc.date.issued | 2021-08-16 | - |
dc.identifier.uri | http://repository.uma.ac.id/handle/123456789/16544 | - |
dc.description | 69 Halaman | en_US |
dc.description.abstract | Penelitian ini bertujuan untuk mengetahui pengaruh arus kas bebas terhadap manajemen laba pada perusahaan rokok yang terdaftar di Bursa Efek Indonesia periode 2014-2020. Jenis penelitian yang digunakan asosiatif.. Populasi penelitian ini laporan keuangan perusahaan rokok yang terdaftar di Bursa Efek Indonesia tahun 2014-2020. Sampel penelitian dipilih berdasarkan teknik purposive sampling. Berdasarkan teknik tersebut sampel yang memenuhi kriteria dalam penelitian ini terdiri dari laporan laba rugi, laporan posisi keuangan, dan laporan arus kas. Penelitian ini diproses menggunakan aplikasi SPSS. Hasil penelitian menunjukkan bahwa arus kas bebas berpengaruh negatif dan signifikan terhadap manajemen laba. This study aims to determine the effect of free cash flow on earnings management in cigarette companies listed on the Indonesia Stock Exchange for the period 2014-2020. The type of research used is associative. The population of this study is the financial statements of cigarette companies listed on the Indonesia Stock Exchange in 2014-2020. The research sample was selected based on purposive sampling technique. Based on this technique, the sample that meets the criteria in this study consists of an income statement, a statement of financial position, and a statement of cash flows.This research is processed using the SPSS application. The results showed that free cash flow had a negative and significant effect on earnings management. | en_US |
dc.language.iso | id | en_US |
dc.publisher | Universitas Medan Area | en_US |
dc.relation.ispartofseries | NPM;178330130 | - |
dc.subject | arus kas bebas | en_US |
dc.subject | manajemen laba | en_US |
dc.subject | free cash flow | en_US |
dc.subject | earnings management | en_US |
dc.title | Pengaruh Arus Kas Bebas Terhadap Manajemen Laba pada Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia Periode 2014-2020 | en_US |
dc.title.alternative | The Effect of Free Cash Flow on Earnings Management in Cigarette Companies Listed on the Indonesia Stock Exchange for the 2014-2020 Period | en_US |
dc.type | Thesis | en_US |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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178330130_Lastri Saragih_Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 1.77 MB | Adobe PDF | View/Open |
178330130_Lastri Saragih_Chapter IV.pdf Restricted Access | Chapter IV | 445.89 kB | Adobe PDF | View/Open Request a copy |
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