{"data":{"id":233,"url":"https:\/\/repo.xbbh.net\/items\/233","status":"published","type":"article","title":"PENGARUH UKURAN PERUSAHAAN &ARUS KAS OPERASI\nTERHADAP REAL EARNING MANAGEMENT\n(Studi Empiris Pada Perusahaan Manufaktur Subsektor Makanan &\nMinuman yang Terdaftar di Bursa Efek Indonesia Tahun 2014 \u2013 2016)","title_alt":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, arus kas operasi terhadap manajemen laba\nriil pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun\n2014-2016. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan yang telah diaudit.\nPopulasi dalam penelitian ini adalah purposive sampling dan diperoleh 13 perusahaan dengan periode\npenelitian 2014-2016. Metode analisis data dalam penelitian ini adalah analisis regresi data panel. Hasil\npenelitian menunjukan bahwa secara simultan ukuran perusahaan, arus kas operasi berpengaruh signifikan\nterhadap manajemen laba rill. Secara parsial, ukuran perusahaan dan arus kas operasi berpengaruh signifikan\nterhadap manajemen laba riil.","abstract_alt":null,"creators":[{"role":"author","family_name":"Septiyanti","given_name":"Foni Tri","orcid":null,"national_id":null},{"role":"author","family_name":"Sukadwilinda","given_name":null,"orcid":null,"national_id":null},{"role":"author","family_name":"Leviany","given_name":"Tevi","orcid":null,"national_id":null}],"year":2019,"date_issued":null,"publication":"Prosiding SoBAT (Seminar Sosial Politik, Bisnis, Akuntansi dan Teknik) Universitas Sangga Buana YPKP","volume":"Vol. 1","issue":"1","pages":"334-341","publisher":"LPPM Universitas Sangga Buana YPKP","isbn":null,"issn":"978-623-92199-0-1","doi":null,"official_url":null,"institution":null,"id_number":null,"thesis_level":null,"publication_status":"published","refereed":true,"keywords":["Company Size","Operating Cash Flow","Real Earning Management"],"language":"id","subjects":[{"code":"PSBA","name":"Prosiding Sobat Ke-1"}],"divisions":[],"citation":"Septiyanti, Foni Tri; Sukadwilinda; Leviany, Tevi (2019) PENGARUH UKURAN PERUSAHAAN &ARUS KAS OPERASI\nTERHADAP REAL EARNING MANAGEMENT\n(Studi Empiris Pada Perusahaan Manufaktur Subsektor Makanan &\nMinuman yang Terdaftar di Bursa Efek Indonesia Tahun 2014 \u2013 2016). Prosiding SoBAT (Seminar Sosial Politik, Bisnis, Akuntansi dan Teknik) Universitas Sangga Buana YPKP, Vol. 1(1), 334\u2013341.","documents":[{"name":"Prosiding_SoBAT_34.pdf","section":null,"mime_type":"application\/pdf","size":889642,"sha256":"82971419900125254b685a40722d36efc730055b0545fb5eb771d004d8c7cb79","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/233\/files\/3941\/Prosiding_SoBAT_34.pdf"}],"published_at":"2019-11-28T10:35:38+00:00","updated_at":"2026-10-31T06:39:43+00:00"}}