文章基本信息

标题：PENGARUH TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI
本地全文：下载
作者：Kastelia Azaria ; Muslichah Muslichah
期刊名称：Monex: Journal Research Accounting Politeknik Tegal
印刷版ISSN：2089-5321
电子版ISSN：2549-5046
出版年度：2021
卷号：10
期号：1
页码：81-93
DOI：10.30591/monex.v10i1.2292
出版社：Politeknik Harapan Bersama Tegal
摘要：This study aims to examine the effect of corporate governance on firm value with earnings management as a mediating variable. The population of this study is all manufacturing companies in the basic and chemical industry sectors which were listed on the Indonesia Stock Exchange in the period of 2016-2018. The sampling technique used was purposive sampling method. The number of samples is 20 companies, if the period is three years, the number of observations is 60. Data analysis was performed using path analysis. The results of this study shows seven important findings. First, corporate governance that is proxied with managerial ownership has a negative effect on firm value. Second, corporate governance that is proxied with audit committee has a positive effect on firm value. Third, corporate governance that is proxied with managerial ownership has no effect on earnings management. Fourth, corporate governance that is proxied with audit committee have no effect on earnings management. Fifth, earnings management has a positive effect on firm value. Sixth, earnings management cannot mediate the effect of corporate governance which is proxy by managerial ownership on firm value. Seventh, earnings management cannot mediate the effect of corporate governance which is proxy by audit committee on firm value.
其他摘要：This study aims to examine the effect of corporate governance on firm value with earnings management as a mediating variable. The population of this study is all manufacturing companies in the basic and chemical industry sectors which were listed on the Indonesia Stock Exchange in the period of 2016-2018. The sampling technique used was purposive sampling method. The number of samples is 20 companies, if the period is three years, the number of observations is 60. Data analysis was performed using path analysis. The results of this study shows seven important findings. First, corporate governance that is proxied with managerial ownership has a negative effect on firm value. Second, corporate governance that is proxied with audit committee has a positive effect on firm value. Third, corporate governance that is proxied with managerial ownership has no effect on earnings management. Fourth, corporate governance that is proxied with audit committee have no effect on earnings management. Fifth, earnings management has a positive effect on firm value. Sixth, earnings management cannot mediate the effect of corporate governance which is proxy by managerial ownership on firm value. Seventh, earnings management cannot mediate the effect of corporate governance which is proxy by audit committee on firm value
关键词：Tata Kelola Perusahaan; Manajemen Laba; Nilai Perusahaan
其他关键词：Corporate Governance;Earnings Management;Firm Value