MOTIF KECURANGAN, ADANYA KESEMPATAN DAN MANIPULASI LABA

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DOI:

https://doi.org/10.30659/jai.4.2.133-141

Keywords:

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

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.

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Published

2016-11-14

Issue

Vol. 4 No. 2 (2015): Jurnal Akuntansi Indonesia

Section

Articles

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