PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN PRAKTEK GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia Tahun 2009-2013)

HANIM, NADIA and Mukhtaruddin, Mukhtaruddin and Yuniartie, Emylia (2014) PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN PRAKTEK GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia Tahun 2009-2013). Undergraduate thesis, University of Sriwijaya.

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Abstract

Firm value reflects the size of the stock market reaction to the company. Increasing the value of the company is an achievement that suitable with the desire of the owner, because as the value of the company increasing as well the welfare of the owner. Eamings management has an influence on the value of the company. Good Corporate Govemance to be one way to eliminate the management engineering efforts specifically to make regulations with the requirement for the companies to disclose certain information mandatoriiy and voluntarily. Currently, Good Corporate Govemance assessment has been done by Indonesian Institute of Corporate Govemance (IICG) in the form of Corporate Govemance Perception Index (CGPI). This research will discuss the influence of eamings management on company value, the effect of Corporate Govemance on company value directly, and the effect of Corporate Govemance as a moderating variable from the influence of eamings management and firm value. The type of research that the author used is descriptive and quantitative research method. The data that used in this research are primary data and secondary data. Data analysis technique used in this research is a descriptive data analysis method, analysis model and classical assumption check because this research aims to determine the effect of eamings management, company value and Corporate Govemance on Enterprise State-owned Enterprises listed on the Indonesia Stock Exchange. The results ofthis study are eamings management negatively affect the value ofthe company, corporate govemance itself has no effect on firm value, but as a moderating variable of corporate govemance affect eamings management effect on firm value. Key Words: Earnings Management, Company Value, Good Corporate Govemance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Manajemen Labat Nilai Perusahaan, Good Corporate Governance.
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs. Elly Suryani
Date Deposited:	09 Feb 2021 15:59
Last Modified:	09 Feb 2021 15:59
URI:	http://repository.unsri.ac.id/id/eprint/41951

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