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All Journal Jurnal Ilmiah Pendidikan Scholastic Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL PUNDI Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Jurnal Manajemen Universitas Bung Hatta EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kajian Akuntansi dan Auditing Jurnal Bina Bangsa Ekonomika Jurnal Manajemen Dan Akuntansi Medan Jurnal Informatika Ekonomi Bisnis Cakrawala : Management Science Journal
Gina Septiana
Universitas Maritim Raja Ali Haji, Tanjungpinang, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Analysis of Good Corporate Governance, Free Cash Flow, Leverage towards Earning Management, and Shareholder Wealth in Service Sector Companies Listed on the Indonesia Stock Exchange Yannizar Yannizar; Wazirman Wazirman; Gina Septiana
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.2520

Abstract

The phenomenon of the "megadolar" case that occurred in Enron Corporation and the profits stated over stated at PT. Kimia Farma caused by earnings management. Earning management results in reporting on financial statements asymmetry with the actual situation. This can bring huge losses to shareholders because financial statements are the main basis for shareholders in conducting business transactions. Utami (2005) in his research stated that Indonesia is the country with the most rice earning management. Thus, it is important for investors and shareholders in Indonesia to look at things that can trigger earnings management and what can prevent earnings management. In this study the researchers tested the effect of good corporate governance, free cash flow, and leverage on wealth earning management and shareholders. The researcher examines the effect of good corporate governance as a variable that can prevent earnings management and test free cash flow and leverage as triggers for earnings management. In this study using a sample of 178 service sector companies taken through the Yamane method with a sampling method namely purposive sampling in the 2016-2018 period. Data analysis and hypothesis testing in this study using the Partial Least Square Path Modeling (PLS-SEM) method. The results showed that good corporate governance proved to have a significant negative effect on earnings management while shareholders in wealth had a significant positive influence. Free cash flow proved to be insignificant to earning management while shareholder wealth had a significant positive effect. The leverage variable proved to have a significant negative relationship to earnings management as well as wealth shareholders.
Co-Authors Annisa Annisa Aris Prasetiyo Dela Desta Dewi, Aminar Sutra Dewi, Mike Kusuma Eka Khausnul Khatimah Hadli Lidya Rikayana Hidayati, Habibatul Hutagalung, Dini Erawati Ikhsan, Luci Yanul Lastri Anggi Fani Luci Yanul Ikhsan Meirina, Elsa Ningsi, Sepri Hati Pipi Agus Puspa Sari Rivandi, Muhammad Septiani, Andini Syafira, Maharani Intan Teddy Haryadi Wazirman, Wazirman Yannizar, Yannizar Zania, Tasha