PENGARUH ARUS KAS BEBAS, UKURAN PERUSAHAAN,UKURAN KANTOR AKUNTAN PUBLIK, MASA PERIKATAN AUDIT DAN PIUTANG TIDAK TERTAGIH TERHADAP MANAJEMEN LABA

Abstract

The aim of this research was to obtain empirical evidencethe effect of free cash flow, the size of the company, the size of the public accounting firm, audit tenure and bad debt on earnings management in the banking companies. Earnings management is measured by the number of accrual dikresioner owned by the company.

The data used in this research is secondary data obtained by documentation method. The population used in this study are all banking companies listed in Indonesian Stock Exchange (IDX) in the 2009-2013 period. There are 33 companies for the population in this research.

The samples of this research using purposive sampling method. The number of samples in this research were 25 companies, with the period of observation for 5 consecutive years. This research uses the data in the form of pooled cross section, so with a sample of 25 companies, the data are pooled cross sectional study will total 125.The research data analysis using multiple regression analysis.

The results of this research indicate that free cash flow and audit tenure had no effect on earnings management, While the size of the company, the size of the public accounting firm and bad debt effect on earnings management.

Keywords : free cash flow, the size of the company, the size of the public accounting  firm, audit tenure, bad debt, earnings management