PENGARUH CAPITAL INTENCITY RATIO, FREE CASH FLOW, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014-2017

Abstract

This study was conducted to determine the effect of capital intensity
ratio, free cash flow, leverage, firm size, institutional ownership, and managerial
ownership on earnings management. The population in this study are
manufacturing companies listed on the Stock Exchange during the period 2014-
2017. The test tool used in this study is multiple regression using SPSS version
25.Samples are used by purposive sampling method. The data used are secondary
data collected through the Indonesia Stock Exchange website. Companies that
meet the sample criteria are 25 companies from 135 companies listed on the IDX.
The variables studied were the effect of capital intensity ratio, free cash flow,
leverage, firm size, institutional ownership, and managerial ownership to account
for earnings management. The results of this study indicate that capital intencity
ratio, free cash flow, leverage, firm size have a significant effect on earnings
management.Whereas institutional ownership and managerial ownership do not
affect earnings management. Overall, capital intensity ratio, free cash flow,
leverage, company size, institutional ownership, and managerial ownership of
earnings management amounted to 43.8%. While the remaining 56.2% is
influenced by other variables not examined in this study.

Keywords : Capital Intensity Ratio, Free Cash Flow, Leverage, Company Size,

Institutional Ownership, and Managerial Ownership, and Earning
Management.