文章基本信息

标题：An Effecting of Corporate Social Responsibility, Managerial Ownership, Institutional Ownership of Firm Values Towards Real Earnings Management
本地全文：下载
作者：Gilbert Rely ; Ari Purwanti
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2018
卷号：9
期号：18
页码：66-77
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This research purpose is to confirm the effect of managerial ownership, institutional ownership and corporate social responsibility (CSR) to firm value with profitability as its moderating variable; independent variables are managerial ownership, institutional ownership and CSR. Dependent variable is firm value with moderate variable real earnings management. The study population is taken from the manufacturing firm that published its annual financial statements in the Indonesia Stock Exchange (IDX) 2014-2016 periods. The numbers of samples are 43 manufacturing firms with a total sample of 129 manufacturing firms in 2014-2016 periods and an associative with quantitative method and by using moderating regression analysis and using SPSS 20 Software.The result is CSR positively affect the firm value, institutional ownership affects the firm's value positively, managerial ownership has a positive but insignificant effect, real earnings management does not weaken the influence of CSR on corporate value. Real earnings management does not weaken the effect of managerial ownership on corporate value. Real earnings management does not undermine the influence of institutional ownership on corporate value.
关键词：CSR; institutional ownership; managerial ownership; real earnings management; corporate value.