Pengaruh earnings management terhadap operating cash flow dan likuiditas perusahaan konstruksi (studi kasus pada pt x )

Abstract

This research was conducted at a construction company that has not been listed on Indonesia Stock Exchange. The purpose of this research are: 1) to know the effect of cash flow of PT X on earnings management practice at company X, 2) to know the liquidity to earnings management practice at company PT X. This research type is basic research. The object of this study is a construction company that has not been listed on the stock exchanges of Indonesia with financial data from 2010 to 2016. This data is processed by using SPSS version 23 with classical assumption test and multiple regression analysis. From the test, the R Square value is 97.2%. This figure shows the ability of folw and cash liquidity affects earnings management practices in PT X. The conclusion is: 1) operating cash flow negatively affect earnings management at PT X, 2) liquidity effect negative to earnings management at PT X.