ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh
Komite Audit, Free Cash Flow, Return On Asset dan Debt to Asset
Ratio Terhadap Manajemen Laba yang Terdaftar di Bursa Efek
Indonesia pada Perusahaan Sub Sektor Makanan dan Minuman
Periode 2015-2021.
Metode penelitian ini menggunakan metode kuantitatif
dengan pendekatan deskriptif dan asosiatif. Populasi dalam
penelitian ini berjumlah 32 perusahaan yang terdaftar pada sub
sektor makanan dan minuman yang terdaftar di Bursa Efek
Indonesia periode 2015-2021 dan sampel yang digunakan dalam
penelitian ini berjumlah 6 perusahaan, sampel yang dipilih
berdasarkan purposive sampling. Teknik analisis data yang
digunakan adalah regresi data panel dengan menggunakan
software eviews 12.
Berdasarkan hasil pengujian, diketahui bahwa secara
parsial Komite Audit dan debt to asset ratio tidak berpengaruh
terhadap manajemen laba. Return on asset berpengaruh positif
terhadap manajemen laba. Sedangkan free cash flow berpengaruh
negatif terhadap manajemen laba. Komite audit, free cash flow,
return on asset dan debt to asset ratio secara simultan
berpengaruh terhadap manajemen laba.
Kata Kunci: Komite Audit, Free Cash Flow, Return On Asset,
Debt To Asset Ratio, Manajemen Laba

ABSTRACT
This study aims to determine the effect of the Audit
Committee, Free Cash Flow, Return On Assets and Debt to Asset
Ratio on Earnings Management Listed on the Indonesian Stock
Exchange in Food and Beverage Sub-Sector Companies for the
2015-2021 Period.
This research method uses quantitative methods with
descriptive and associative approaches. The population in this
study totaled 32 companies listed in the food and beverage subsector
which
were
listed
on
the
Indonesia
Stock
Exchange
for
the

2015-2021
period
and
the
sample
used
in
this
study
consisted
of
6

companies,
the
sample
was
selected
based
on
purposive
sampling.

The
data
analysis
technique
used
is
panel
data
regression
using

eviews
12 software.

Based

on the test results, it is known that partially the
Audit Committee and debt to asset ratio have no effect on earnings
management. Return on assets has a positive effect on earnings
management. Meanwhile, free cash flow has a negative effect on
earnings management. Audit committee, free cash flow, return on
assets and debt to asset ratio simultaneously affect earnings
management.
Keyword : Audit Committee, Free Cash Flow, Return On Asset,
Debt To Asset Ratio, Earnings Manajement