MOTIF KECURANGAN, ADANYA KESEMPATAN DAN MANIPULASI LABA

Shintya Dewi Adi Putri

Abstract


This research examines the relationship between fraud motives (leverage and dividends) and earnings manipulation; and the relationship between opportunities (quality audit and free cash flow) and earnings manipulation. This research used a sample of 24 companies listed on the Indonesia Stock Exchange in 2011-2013. The results of this research analysis is that there is a significant negative correlation between dividend payments and earnings
manipulation. This research also proved that free cash flow has a positive correlation with earnings manipulation.

Keywords


earnings manipulation; leverage; dividend; quality audit; free cash flow.

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DOI: http://dx.doi.org/10.30659/jai.4.2.133-141

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Jurnal Akuntansi Indonesia
is published by Department of Accounting, Faculty of Economics Universitas Islam Sultan Agung (UNISSULA), Indonesia in collaboration with IAI KaPD.

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Email: jai@unissula.ac.id

ISSN: 2655-9552 (Online) | 0216-6747 (Print)
DOI : 10.30659/jai

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