Effect of Bid Ask Spread, Profitability, and Free Cash Flow on Earning Management

The purpose of this study was to determine the effect of bid ask spread, profitability, and free cash flow on earnings management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method used was purposive sampling with predet...

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Bibliographic Details
Main Author:	Nurainun Bangun
Format:	Article
Language:	English
Published:	Universitas Tarumanagara 2019-09-01
Series:	Jurnal Akuntansi
Subjects:	bid ask spread, profitability, free cash flow, earning management.
Online Access:	http://ecojoin.org/index.php/EJA/article/view/613

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spelling	doaj-eb87d477375d482b9a6bfeec3ad781012020-11-24T23:58:55ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002019-09-0123344946710.24912/ja.v23i3.613607Effect of Bid Ask Spread, Profitability, and Free Cash Flow on Earning ManagementNurainun Bangun0Faculty of Economic, Tarumanagara University, JakartaThe purpose of this study was to determine the effect of bid ask spread, profitability, and free cash flow on earnings management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method used was purposive sampling with predetermined criteria. Earning management is determined by the accruals method. The results of this study stated that the bid ask spread did not have a significant effect on earnings management, while profitability and free cash flow had a significant effect on earnings management.http://ecojoin.org/index.php/EJA/article/view/613bid ask spread, profitability, free cash flow, earning management.
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Nurainun Bangun
spellingShingle	Nurainun Bangun Effect of Bid Ask Spread, Profitability, and Free Cash Flow on Earning Management Jurnal Akuntansi bid ask spread, profitability, free cash flow, earning management.
author_facet	Nurainun Bangun
author_sort	Nurainun Bangun
title	Effect of Bid Ask Spread, Profitability, and Free Cash Flow on Earning Management
title_short	Effect of Bid Ask Spread, Profitability, and Free Cash Flow on Earning Management
title_full	Effect of Bid Ask Spread, Profitability, and Free Cash Flow on Earning Management
title_fullStr	Effect of Bid Ask Spread, Profitability, and Free Cash Flow on Earning Management
title_full_unstemmed	Effect of Bid Ask Spread, Profitability, and Free Cash Flow on Earning Management
title_sort	effect of bid ask spread, profitability, and free cash flow on earning management
publisher	Universitas Tarumanagara
series	Jurnal Akuntansi
issn	1410-3591 2549-8800
publishDate	2019-09-01
description	The purpose of this study was to determine the effect of bid ask spread, profitability, and free cash flow on earnings management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method used was purposive sampling with predetermined criteria. Earning management is determined by the accruals method. The results of this study stated that the bid ask spread did not have a significant effect on earnings management, while profitability and free cash flow had a significant effect on earnings management.
topic	bid ask spread, profitability, free cash flow, earning management.
url	http://ecojoin.org/index.php/EJA/article/view/613
work_keys_str_mv	AT nurainunbangun effectofbidaskspreadprofitabilityandfreecashflowonearningmanagement
_version_	1725448910508392448

Effect of Bid Ask Spread, Profitability, and Free Cash Flow on Earning Management

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