Path: Top Journal Jurnal_Keuangan_dan_Perbankan 2012

MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI PEMODERASI

Jurnal Keuangan dan Perbankan, Volume 16, Nomor 1, Januari 2012
Journal from JIPTUNMERPP / 2012-08-31 09:49:57
Oleh : Herman Darwis, Diploma 3 of Finance and Banking Merdeka University Malang (jurkeubank@yahoo.com)
Dibuat : 2012-01-01, dengan 0 file

Keyword : Earnings management, corporate governance, managerial ownership, institutional ownership, corporate value

The objective of study was to provide empirical evidence of the influence of earnings management on corporate
value. Managerial ownership affected the relationship between earning management with corporate values,
and institutional ownership affected the relations between earning management to the corporate value.The
population of this study was manufacturing companies listed on the Indonesia Stock Exchange, the observa-
tion period from the year 2008-2010. The technique used was purposive sample with the analysis method used
was a simple regression for hypothesis one, and moderate analyst regression for hypotheses two and three. The
study found that earnings management had no effect on corporate value. Managerial ownership did not affect
the relationship between earnings management to corporate value. Institutional ownership affected the rela-
tionship between earnings management to corporate value. Ownership of shares held by institutional parties
could weaken the influence of earnings management on corporate value. It was because the institutional own-
ership could control the company more closely so that the possibility of management performed earnings
management could be reduced.

Deskripsi Alternatif :

The objective of study was to provide empirical evidence of the influence of earnings management on corporate
value. Managerial ownership affected the relationship between earning management with corporate values,
and institutional ownership affected the relations between earning management to the corporate value.The
population of this study was manufacturing companies listed on the Indonesia Stock Exchange, the observa-
tion period from the year 2008-2010. The technique used was purposive sample with the analysis method used
was a simple regression for hypothesis one, and moderate analyst regression for hypotheses two and three. The
study found that earnings management had no effect on corporate value. Managerial ownership did not affect
the relationship between earnings management to corporate value. Institutional ownership affected the rela-
tionship between earnings management to corporate value. Ownership of shares held by institutional parties
could weaken the influence of earnings management on corporate value. It was because the institutional own-
ership could control the company more closely so that the possibility of management performed earnings
management could be reduced.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiDiploma 3 of Finance and Banking Merdeka University Malang
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.