Pengaruh Manajemen Laba (Earnings Management) Terhadap Nilai Perusahaan  

Oleh:

Siallagan, Hamonangan

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 12 no. 1 (Apr. 2009), page 61-70.
Topik: Earnings Management; Earnings Quality; Value of the Firm; Discretionary Accrual

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.6 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Earnings management is considered the management intervention in the company financial report. This is true because it is intended to achieve a certain profit for the company. In order that the attempt of achieving the company profit, the company operational performance should also be measured. This research proposes to investigate such an attempt so that the company objective to achieve the profit can be attained. Beside that, this research also provides an empirical evidence of the effect of earnings management on the value of the firms. The earnings management is proxied by earnings quality. To test the alternative hypotheses, this research uses manufacturing listed on Jakarta Exchange Stock which issue financial statement. Purposive sampling that is the data collection was conducted on 74 manufacturing companiesas the sample. Next, the observatin was totaled 197. By using 197 observation, the result indicates that earnings quality influence the value of the firm. The smaller the discretionary accrual (the smaller the management profit), thus the company value is higher. Secondly, the leverage positively and significantly influences the company value.

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