Peran Praktek Corporate Governance Sebagai Variabel Pemoderasi Dari Pengaruh Manajemen Laba Terhadap Nilai Perusahaan
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Lutfianah, Lulu
Subject
H Social Sciences (General)
Datestamp
2024-02-19 05:13:33
Abstract :
The aims of this research are empirically to find out the influence of earning management on the firm?s asset, the practice of corporate governance upon the firm?s assets and the influence of practices of corporate governance on the relation between earning management and the firm?s asset in a hope for understanding the rule of practices of corporate governance toward thepractice of earning management performed by the firm in an effort to increase the firm?s assets. The samples of this research are primarily manufacturing companies listed in Indonesia Stock Exchange around the years 2008-2010. Samples are gathered using the method of purposive sampling constituting 42 companies. Hypothesis is tested by the use of multiple regression. The research reveals that corporate governance has significant effect on the firm?s assets with managerial ownership variable and size of audit committe managerial ownership, institutional ownership and size of audit commite are among those moderating variables applied for earning management and the firm?s assets while presence of independent of commissioner and size of commissioner is out of moderating variable.
The aims of this research are empirically to find out the influence of earning management on the firm?s asset, the practice of corporate governance upon the firm?s assets and the influence of practices of corporate governance on the relation between earning management and the firm?s asset in a hope for understanding the rule of practices of corporate governance toward thepractice of earning management performed by the firm in an effort to increase the firm?s assets. The samples of this research are primarily manufacturing companies listed in Indonesia Stock Exchange around the years 2008-2010. Samples are gathered using the method of purposive sampling constituting 42 companies. Hypothesis is tested by the use of multiple regression. The research reveals that corporate governance has significant effect on the firm?s assets with managerial ownership variable and size of audit committe managerial ownership, institutional ownership and size of audit commite are among those moderating variables applied for earning management and the firm?s assets while presence of independent of commissioner and size of commissioner is out of moderating variable.
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