PENGARUH REAL EARNING MANAGEMENT TERHADAP LABA OPERASIONAL DAN ARUS KAS AKTIVITAS OPERASIONAL PERUSAHAAN DI MASA MENDATANG DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode Penelitian Tahun 2013 s.d 2016)

Abstract

This study aims to analyze influence of real earning management towards
operational profit and cash flow of the company's operational activities in the future
with audit quality as moderating variable in the manufacture company listed in
Indonesia Stock Exchange research period 2013-2016. The population in this study
are Manufacturing companies listed on the Indonesia Stock Exchange Period 2031-
2016. The sampling technique used purposive sampling method which resulted in a
sample of 43 Manufacturing companies. Researchers used multiple linear
regression techniques and moderated regression analysis (MRA). The results
showed that 1). real earning management has impact toward operational profit; 2).
real earning management has impacted toward the company's operational cash flow
activities in the future; 3). audit quality moderates the effect of real earning
management toward operational profit; 4). audit quality does not moderate the effect
of real earning management toward cash flow of the company's operational activities
in the future.