DETAIL DOCUMENT
Pengaruh Profitability, Dividend Policy, Conservatism Accounting, dan Intellectual Capital terhadap Firm Value dengan Earning Management sebagai Variabel Moderasi
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Philana, Brillian Bintang
Subject
Akuntansi 
Datestamp
2024-08-28 05:44:31 
Abstract :
Objective: This study aims to test and analyze the relationship between Profitability, Dividend Policy, Accounting Conservatism and Intellectual Capital on Firm Value with Earning Management as a moderating variable. Design/methodology/approach: This study uses quantitative data, the sample in this study is the primary consumer goods sector listed on the Indonesia Stock Exchange in the period 2013-2023 as many as 28 companies. The analysis technique used to test the hypothesis is multiple regression analysis using eviews 9 software. Findings: The results of this study indicate that the Profitability variable has a positive and statistically significant effect on Firm Value, the Dividend Policy variable has a negative and statistically insignificant effect on Firm Value, the Accounting Conservatism variable has a positive and statistically insignificant effect on Firm Value, and the Intellectual Capital variable has a negative and statistically significant effect on Firm Value. As for Earning Management can strengthen the relationship of Profitability to Firm Value, while Earning Management respectively cannot strengthen the relationship of Dividend Policy, Accounting Conservatism and Intellectual Capital to Firm Value. Originality/value: This research discusses Firm value and other factors such as Profitability, Dividend Policy, Accounting Conservatism and Intellectual Capital focusing on the primary consumer goods sector. This study adds Earning Management as a moderating variable that uses the Modified Jones model as a measurement. 
Institution Info

Sekolah Tinggi Ilmu Ekonomi Tri Bhakti