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H Pengaruh Profitabilitas, Pembayaran Dividen, Arus Kas Bebas, dan Leverage terhadap Manajemen Laba dengan Komisaris Independen sebagai Variabel Moderasi: Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019

Akrual: Jurnal Bisnis dan Akuntansi Kontemporer · Vol. UME No. MOR (2023) · pp. 49–60

DOI
10.26487/akrual.v16i1.23540
ISSN
2829-0615, 1979-1712
Published
2023-01-31
Publisher
Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

This research aimed to examine and analyze the effect profitability, dividend payments, free cash flow and leverage on the profit management with independent commissioner as the moderating variable. The sample collection method used purposive sampling used a purposive sampling method it obtained 136 companies sample as the research object. On the other hand, the analysis technique of this research used multiple linear regressions analysis and Moderated Regression Analyze (MRA). The result of multiple linear regressions this research found that profitability partially had significant effect on profit management. free cash flow partially had significant effect on profit management. dividend payments and leverage no significant effects on ptofit management. Furthermore, the result of MRA ( Moderated Regression Analyze) test concluded that independent commissioner was incapable to moderate the correlation between profitability and leverage on profit management. Keywords: profitability, dividend payment, free cash flow, and leverage, independent commissioner

Keywords

Collaboration network of the authors

33 authors · 149 co-authorship links

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Co-authorOrganisationJoint articles
Haliah HaliahAffiliation unknown2
Alimuddin AlimuddinAffiliation unknown1
Arnianti ArniantiAffiliation unknown1
Oktaviani TandilangiAffiliation unknown1
Yohanis RuraAffiliation unknown1
Sitti Nur AzizahAffiliation unknown1
Muhammad AshariAffiliation unknown1
Risha ApriliaAffiliation unknown1
Syarifuddin SyarifuddinAffiliation unknown1
Annisa Muthmainnah IchwanAffiliation unknown1
Wayan Anggita SuridiyantiAffiliation unknown1
Abdul Hamid HabbeAffiliation unknown1
Abd JalilAffiliation unknown1
Andi KusumawatiAffiliation unknown1
Ahmad Farid BandangAffiliation unknown1
. SarniatiAffiliation unknown1
Marini Amalia MansurAffiliation unknown1
SamintangAffiliation unknown1
Ahmad Amir -Affiliation unknown1
Fakhiratunnisa Putri OceaniAffiliation unknown1
Fadhilah IsnaeniAffiliation unknown1
Munawwara IldanaAffiliation unknown1
Sri UlfaAffiliation unknown1
Akbar WadduAffiliation unknown1
Abd. GafurAffiliation unknown1
Zalva Nur Afifah TamsilAffiliation unknown1
Salman IskandarAffiliation unknown1
Muh. Alfan AsmariAffiliation unknown1
Muh FigriAffiliation unknown1
UsmanAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/akrual/oai, first harvested 2 Nov 2026, last seen 2 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">H Pengaruh Profitabilitas, Pembayaran Dividen, Arus Kas Bebas, dan Leverage terhadap Manajemen Laba dengan Komisaris Independen sebagai Variabel Moderasi: Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019</dc:title>
	<dc:creator xml:lang="en">Ansar, Hartawan</dc:creator>
	<dc:creator xml:lang="en">Nurleni, Nurleni</dc:creator>
	<dc:creator xml:lang="en">Haerial, Haerial</dc:creator>
	<dc:subject xml:lang="en">Profitabilitas</dc:subject>
	<dc:subject xml:lang="en">Pembayaran Dividen</dc:subject>
	<dc:subject xml:lang="en">Arus Kas Bebas</dc:subject>
	<dc:subject xml:lang="en">Leverage</dc:subject>
	<dc:subject xml:lang="en">Komisaris Independen</dc:subject>
	<dc:description xml:lang="en">This research aimed to examine and analyze the effect profitability, dividend payments, free cash flow and leverage on the profit management with independent commissioner as the moderating variable. The sample collection method used purposive sampling used a purposive sampling method it obtained 136 companies sample as the research object. On the other hand, the analysis technique of this research used multiple linear regressions analysis and Moderated Regression Analyze (MRA). The result of multiple linear regressions this research found that profitability partially had significant effect on profit management. free cash flow partially had significant effect on profit management. dividend payments and leverage no significant effects on ptofit management. Furthermore, the result of MRA ( Moderated Regression Analyze) test concluded that independent commissioner&amp;nbsp; was incapable to moderate the correlation between profitability and leverage on profit management.
Keywords: profitability, dividend payment, free cash flow, and leverage, independent commissioner</dc:description>
	<dc:publisher xml:lang="en">Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin</dc:publisher>
	<dc:date>2023-01-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/akrual/article/view/23540</dc:identifier>
	<dc:identifier>10.26487/akrual.v16i1.23540</dc:identifier>
	<dc:source xml:lang="en">Akrual: Jurnal Bisnis dan Akuntansi Kontemporer; VOLUME 16 NOMOR 1, JANUARI 2023; 49-60</dc:source>
	<dc:source>2829-0615</dc:source>
	<dc:source>1979-1712</dc:source>
	<dc:source>10.26487/akrual.v16i1</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/akrual/article/view/23540/9422</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2023 Akrual: Jurnal Bisnis dan Akuntansi Kontemporer</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>