PERAN KEMAMPUAN MANAJERIAL TERHADAP MANAJEMEN LABA DANBIAYA MODAL EKUITAS SEBAGAI MEKANISME DALAM MENINGKATKAN NILAI PERUSAHAAN

AJAR

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Field Value
 
Title PERAN KEMAMPUAN MANAJERIAL TERHADAP MANAJEMEN LABA DANBIAYA MODAL EKUITAS SEBAGAI MEKANISME DALAM MENINGKATKAN NILAI PERUSAHAAN
 
Creator La'bi, Obertus Bilang
Ng, Suwandi
Lukman, Lukman
 
Description    The aims of this study was to investigate the effect of managrial ability on earnings management and cost of equity capital, to investigate the effect of earnings management, cost of equity capital,  and managerial ability on firm value, and to investigate the effect of managerial ability on firm value mediated by earnings management and cost of equity capital.
Population used is the whole company public listed in Indonesia Stock Exchange period 2015-2017. Number of samples are 125 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report and financial statements. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test.
The results of this research show that managerial ability has a negatiive and significant impact on earnings management and cost of equity capital. While earnings management and cost of equity capital has a negative significant influence on firms value, managerial ability has a positive and significant influence on firms value. This study also shows that earnings management plays a role in mediating managerial ability on firms value, while cost of equity capital do not play a role in mediating managerial ability on firm values.
The implication of this research is that managers must improve their managerial ability so that they can reduce earnings management practices and manage the cost of equity capital to increase the firm value. Companies that are able to reduce discretionary accruals and cost of equity capital will make investor to invest.
 
Publisher Fakultas Ekonomi dan Bisnis
 
Date 2018-12-12
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ojs.feb.uajm.ac.id/index.php/AJAR/article/view/52
 
Source AJAR; Vol 1 No 01 (2018): Atma Jaya Accounting Research (AJAR); 113-156
2656-0410
2654-590X
 
Language eng
 
Relation http://ojs.feb.uajm.ac.id/index.php/AJAR/article/view/52/27
 
Rights Copyright (c) 2018 AJAR
 

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