Kemampuan Komisaris Independen dan Kepemilikan Institusional dalam Memoderasi Pengaruh Manajemen Laba Terhadap Nilai Perusahaan

JURNAL AKUNTANSI DAN PAJAK

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Field Value
 
Title Kemampuan Komisaris Independen dan Kepemilikan Institusional dalam Memoderasi Pengaruh Manajemen Laba Terhadap Nilai Perusahaan
 
Creator Sinatraz, Viony
Suhartono, Sugi
 
Subject Earnings management, firm value, independent commissioner, institusional ownership
Financial Accounting
 
Description The aim of every company is to earn profit and increase the firm value. When the firm values optimal, the prosperity of its shareholders also increase. Financial statements are one of communicatin media to its users regarding the firm performances. In an effort to enhance the firm value, management tends to deliberately perform certain accounting method, called Earnings Management. Earnings management is done so that the company’s financial statement looks good and healthy in a certain period, although it will cause a decrease in the firm value in the future. One way that can be used to reduce earnings management is to implement good corporate governance. This study aims to determine the effect of earnings management in company value which is moderated by independent commissioners and institusional ownership. The object of this study consist of 90 manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016 – 2018. The sampling techinques was done by purposive sampling. The data analysis method to be used are descriptive statistical analysis, simple regression analysis, moderated regression analysis, classical assumption tests, and goodness of fit test. The results of this study indicate that earnings management is proven to have a negative effect on the firm value, independent commissioners are proven to weaken the effect of earnings management on the firm value, and institutional ownership are proven to weaken the effect of earnings management on the firm value.
 
Publisher ITB AAS INDONESIA
 
Contributor
 
Date 2021-07-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1654
10.29040/jap.v22i1.1654
 
Source Jurnal Akuntansi dan Pajak; Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1654/pdf
http://jurnal.stie-aas.ac.id/index.php/jap/article/downloadSuppFile/1654/251
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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