Pengaruh Manajelem Laba Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Yang Terdaftar Dalam Indeks LQ45 Tahun 2012-2016)
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Institusion
STIE Indonesia Banking School
Author
Rohmah, Fitriyatur
Subject
HF5601 Accounting
Datestamp
2024-07-18 08:00:10
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 Decision of Bapepam Chairman 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 index for year 2012-2016. Leverage, profitability, firm size, and managerial ownership also used as control variable. 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 signifiKeywords : firm value, earnings management, LQ45cant impact to firm value.
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 Decision of Bapepam Chairman 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 index for year 2012-2016. Leverage, profitability, firm size, and managerial ownership also used as control variable. 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 signifiKeywords : firm value, earnings management, LQ45cant impact to firm value.
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