Image of Analisis pengaruh agency cost of free cash flow terhadap tingakat konservatisme dan pengujian efek moderasi dari kebijakan hutang, pendistribusian kas, persistensi kas, dan tata kelola perusahaan

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Analisis pengaruh agency cost of free cash flow terhadap tingakat konservatisme dan pengujian efek moderasi dari kebijakan hutang, pendistribusian kas, persistensi kas, dan tata kelola perusahaan

The objective of this research is to investigate whether the J-type firm (high agency cost of free cash flow) will have more conservative financial report compared with non J-type firm. Moreover, this research also aim to investigate the effect of debt (H2), dividend (H3a), stock repurchase (H3b), cash persistency (H4), and corporate governance (H5) as moderating variables in the relationship between agency cost of free cash flow and conservative financial report. This research uses two measures of conservatism, accruals and market. The result shows that there is a positive and significant relationship between agency cost of free cash flow and conservative financial reporting for the two measures. And for the moderating variables, both measures show that there are no effects, which means the moderating variables have no effect in the relationship between agency cost of free cash flow and conservative financial report.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8209PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Debt
Conservatism
Corporate governance
Cash flow
Agency theory
Corporate statements
Cash retention
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xvii, 155 p. , 8 p. ; diagr. ; 30 cm
Info Detail Spesifik -
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