• Ni Kadek Ayu Wulantari Universitas Udayana
  • Ida Bagus Dharmadiaksa Fakultas Ekonomi dan Bisnis, Universitas Udayana
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Abstrak

ABSTRACT


This study aims to test and provide empirical evidence of the role of free cash flow in influencing the relationship of sustainability reporting in earnings management. This research was conducted at banking companies listed in Indonesia Stock Exchange (BEI) period 2014-2016. The sample in this research is determined by purposive sampling method. The number of samples meeting the criteria is 10 companies. Data collection was done by non participant observation method. Data analysis technique used is Moderated Regression Analysis (MRA). This research successfully demonstrated sustainability reporting had a positive effect on earnings management. The result of moderation testing between sustainability reporting and earnings management shows a positive influence which means free cash flow strengthens the influence of sustainability reporting on earnings management.


Keywords: earnings management, sustainability reporting, free cash flow.



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Diterbitkan
2018-05-26
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WULANTARI, Ni Kadek Ayu; DHARMADIAKSA, Ida Bagus. . E-Jurnal Akuntansi, [S.l.], v. 23, n. 3, p. 2256-2284, may 2018. ISSN 2302-8556. Tersedia pada: <https://ojs.unud.ac.id./index.php/akuntansi/article/view/38658>. Tanggal Akses: 20 apr. 2025 doi: https://doi.org/10.24843/EJA.2018.v23.i03.p24.
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Terbitan
Vol 23 No 3 (2018)
Bagian
Artikel

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