Anggraini, Davina Meswari Vadya (2026) Pengaruh Cash Flow Dan Leverage Terhadap Manajemen Laba Dengan Dewan Direksi Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Property Dan Real Estate Periode Tahun 2021-2025). S1 thesis, Universitas PGRI Madiun.
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Abstract
This research is motivated by indications of earnings management practices within Property and Real estate sector companies—practices linked to corporate financial conditions, specifically Cash flow and Leverage. The study was prompted by inconsistent findings in prior research regarding the impact of these two variables on earnings management, as well as the role of the board of directors as a component of good corporate governance mechanisms. The research aims to examine the influence of Cash flow and Leverage on earnings management and to analyze the board of directors' ability to moderate this relationship in Property and Real estate companies listed on the Indonesia Stock Exchange during the 2021–2025 period. A quantitative approach with a causal research design was employed. The analysis utilized secondary data sourced from annual reports and financial statements. The sample was selected using purposive sampling. Data analysis involved multiple linear regression and Moderated Regression Analysis (MRA) using IBM SPSS Statistics. Additionally, the study incorporated ownership concentration, managerial ownership, state ownership, and foreign ownership as control variables. The results indicate that Cash flow has a significant negative effect on earnings management. Leverage was also found to have a significant negative effect on earnings management. However, the board of directors did not moderate the influence of either Cash flow or Leverage on earnings management; consequently, it is categorized as a homologizer moderator (potential moderator). These findings suggest that a company's financial condition contributes to reducing earnings management practices, whereas the role of the board of directors has not yet proven effective in either strengthening or weakening that relationship.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Kata kunci: Cash flow, Leverage, dewan direksi, manajemen laba, Moderated Regression Analysis. Keywords: Cash flow, Leverage, board of directors, earnings management, Moderated Regression Analysis. |
| Subjects: | A Social Sciences > HF Commerce A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | VADYA MESWARI DAVINA |
| Date Deposited: | 24 Sep 2026 06:34 |
| Last Modified: | 24 Sep 2026 06:34 |
| URI: | http://eprint.unipma.ac.id/id/eprint/9823 |
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