DAMPAK MANAJEMEN LABA TERHADAP NILAI PERUSAHAN TERDAFTAR INDEKS LQ45

sparta, sparta and Rohmah, Fitriyatur (2019) DAMPAK MANAJEMEN LABA TERHADAP NILAI PERUSAHAN TERDAFTAR INDEKS LQ45. Simposium Nasional Akuntansi XXII, 22 (1). Fakutas Ekonomi dan Bisnis Universitas Cendrawasih, Jayapura.

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Abstract

Financial report is important information for investors to make investment decisions. One way to know company’s financial condition was to analyse financial ratios (Higgins, 2006). Go public companies were required to include the relevant financial ratios in accordance with Financial Service Authority Regulation in order to predict firm value. Firm value itself affect by several variables; among them are leverage, profitability, firm size, and managerial ownership. This study aims to examine theoretical relationship between earnings management as independent variable and firm value as dependent variable in context of company listed in LQ45 indeks for year 2012-2016. Leverage, profitability, firm size, and managerial ownership also used as control variables. This research has 89 sample that is resulted by purposive method sampling. This research result indicates that earnings management, firm size, profitability and leverage have significant impact to firm value. Managerial ownership has no significant impact to firm value.

Item Type: Book
Uncontrolled Keywords: firm value, earnings management, LQ45
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Prodi S1 Akuntansi
Depositing User: Sparta Sparta
Date Deposited: 15 Nov 2022 22:07
Last Modified: 15 Nov 2022 22:07
URI: http://repository.ibs.ac.id/id/eprint/5443

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