PEMODERASIAN PERPUTARAN ASET TETAP DALAM MENGANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA EFISIEN
Dublin Core
Title
PEMODERASIAN PERPUTARAN ASET TETAP DALAM MENGANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA EFISIEN
Subject
tax incentives, tax knowledge, tax socialization, understanding of accounting, MSME taxpayer compliance.
Description
This study aims to determine the earnings management conducted by the company whether
it is efficient earnings management or opportunistic earnings management. To find out the type of earnings management carried out by the company, it will be measured using Accrual Discretion (DA), while measuring the factors that influence earnings management by the company uses Profitability (Return on Assets (ROA)), Liquidity (Current Ratio (CR)), and Free Cash Flow (FCF). To strengthen researchers' confidence in earnings management carried out by the company, one factor that supports other factors is FATO.
This research takes data from service companies that have been listed on the Indonesia Stock Exchange during the period 2019-2021 in the Property, Real Estate, and Building Construction sectors.
it is efficient earnings management or opportunistic earnings management. To find out the type of earnings management carried out by the company, it will be measured using Accrual Discretion (DA), while measuring the factors that influence earnings management by the company uses Profitability (Return on Assets (ROA)), Liquidity (Current Ratio (CR)), and Free Cash Flow (FCF). To strengthen researchers' confidence in earnings management carried out by the company, one factor that supports other factors is FATO.
This research takes data from service companies that have been listed on the Indonesia Stock Exchange during the period 2019-2021 in the Property, Real Estate, and Building Construction sectors.
Creator
Deden Iwan Kusuma, Citra Dindha Firmana Puspa Agny
Source
http://jam.stieykpn.ac.id/index.php/jam/issue/view/143
Publisher
STIE YKPN Yogyakarta
Date
Desember 2022
Contributor
Sri Wahyuni
Rights
ISSN 2621-704X (Online) /0853-1269 (Cetak)
Format
PDF
Language
Indonesian
Type
Text
Coverage
Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2022
Files
Collection
Citation
Deden Iwan Kusuma, Citra Dindha Firmana Puspa Agny, “PEMODERASIAN PERPUTARAN ASET TETAP DALAM MENGANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA EFISIEN,” Repository Horizon University Indonesia, accessed April 15, 2025, https://repository.horizon.ac.id/items/show/5772.