PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL PEMODERASI

SARI, TIARA and Dewi, Kencana and Kalsum, Umi (2019) PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL PEMODERASI. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research is to determine the effect of earning management on firm value with dividend policy as moderating variable. The variable examined in this research is earning management measured by discretionary accrual by modified Jones model, firm value is measured using PBV (Price to Book Value), and dividend policy is measured using DPR (Dividend Payout Ratio). This research uses sample data of manufacturing firms which selected through purposive sampling technique and obtained 38 firms during years, from 2014-2017. This research uses moderated regression analysis. The result of research shows that earning management has no effect on firm value and dividend policy can not moderate the effect of earning management on firm value.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	earnīng management, firm value, dividend policy.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 1490 not found.
Date Deposited:	28 Aug 2019 04:33
Last Modified:	28 Aug 2019 04:33
URI:	http://repository.unsri.ac.id/id/eprint/4962

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