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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management GANDRUNG: Jurnal Pengabdian Kepada Masyarakat SOSEK: Jurnal Sosial dan Ekonomi Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Innovative: Journal Of Social Science Research
Ninta Katharina
Universitas Prima Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Journal : Enrichment : Journal of Management

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The Influence of Good Corporate Governance, Free Cash Flow, Leverage and Profitability on Earnings Management in Automotive Sector Companies listed on the Indonesia Stock Exchange Fitri Yana Sari; Shinta Bella Wijaya; Ninta Katharina
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (923.721 KB) | DOI: 10.35335/enrichment.v12i2.420

Abstract

The subject of this survey is automotive companies on the IDX. Several companies have studied the value of corporate governance, free cash flow, profitability and results management over the years. This decrease cannot maximize the use of agents and independent auditors in corporate governance, and it is not optimal for companies to use both the shares raised by investors and the shares of the company itself, and the company, resulting in low profits. Leverage, on the other hand, increases in some firms, and an increase in the debt held by firms increases leverage. This means that most of the capital and assets owned by the company are due to its liabilities. The aim of this research is to provide empirical evidence on committee size, audit committee ratios, ownership of independent bodies, manager's ownership, free cash flow, and the impact of debt and profitability on management results. is to get. Survey method by type, type and quantitative research. Quantitative research was chosen as the data collection method. The analysis used is the multiple analysis method. The results of the research show that the size of the audit committee, independent committee, management ownership, net cash flow and leverage ratio have an effect on earnings management in the automotive sector industry which is listed on the BEI. Transactions and profitability owned by institutions partially affect profits on the IDX.
Co-Authors Agus Tina Andy Putra Astri Verina Tambunan Cecilia Celesta Cristina Cristina Cristine Ester Manurung Delfina Gotami Desri Foryani Saragih Eko Deswin Miechaels Siringo-Ringo Evinawati Purba Fitri Yana Sari Graccella Graccella Jackline Jackline Jessy Safitri Sitorus Karlina Celia Khana Saputri Mega Agus Thio Patricia Patricia Rosmegawati Rosmegawati Sesilia Nina Riani Br.saragih Shinta Bella Wijaya Sri Meliati Sitanggang Valencia Valencia Vera Vista Vinny Vica Yoanna Winson Augustin Leandra Wirda Lilia Yunelci Martha Seliamang