Karakteristik Perusahaan, Praktik Corporate Governance, Keputusan Keuangan, Perataan Laba dan Nilai Perusahaan  

Oleh:

Purwanto, Agus

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 9 no. 2 (Aug. 2009), page 175-189.
Topik: Earning management; Income Smoothing; Corporate Governance; Net Profit Margin; Operating Profit Margin.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This aimed to investigate the influence of companies characterristic and corporate governance on income smoothing; and the influence of corporate governance and financial decisions on companies value and on public companies listed at the Indonesian Stock Exchange (IDX). Moreover, this study is intended to analyse the causality relationship between income smoothing and firm value of the public companies listed at the Indonesian Stock Exchange (IDX). This research used samples of 56 public companies listed of Indonesian Stock Exchange (IDX) for the periode of 2000 to 2005. Data were then analysed using simultaneous-equation model involving two-stage least squere methode. The results of this research showed that type of industry influenced income smoothing while the others companies characteristics variables and corporate governance practice vaiabels do not influence income smoothing. In addition, investment decision influenced firm value whreas others financial decisions variables and corporate governance practice do not influence firm value. Finally, there is no causality relation between income smoothing with firm value.

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