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Wazirman, Wazirman
Sekolah Tinggi Ilmu Ekonomi KBP Padang, Indonesia
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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 - Afrizal Amalia Nada Fitri Apridanzah Pratama Candra Abrianto Dora Butar-butar Eka Puspita HN Gina Septiana Gusnadi, Herman Hafdi Risman Heraldo Sondakh Ikhwan Ikhwan Jecky Dambara Jufri Yeki Juperma Juperma Mahdalena Mahdalena Meri Siswita Neli, Hasvia Neneng Swir Mastuti Nurmawati Nurmawati Pretti Pretti sriwahyuni Sriwahyuni Sulvia Dewi Yandi Yandi Yannizar, Yannizar