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Title: The Influence Of Earnings Management On Firm Value And Good Corporate Governance As Moderating Variable: Empirical Studies Real Estate And Properties Companies Listed In Indonesia Stock Exchange Period 2012-2014
Authors: Muhammad Anugrah Asshiddiq
Advisors: Prof. Dr. Azzam Jasin, MBA
Atiqah, SE, MS. Ak
Keywords: earnings management;good corporate governance;firm value;board of director;managerial ownership;institutional ownership
Issue Date: Apr-2016
Publisher: Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
Abstract: The objective of this research is to examine the influence of the earnings management concerning to the firm value and to examine whether the corporate governance mechanism is the moderating variable between influence of earnings management toward the firm value. The variable examined in this research is earnings management measured with discretionary accrual by modified Jones model, firm value, board of director, managerial ownership and institutional ownership. The sample which is used in this research are real estate and properties companies listed in Indonesian Stock Exchange on period 2012-2014. This research is using purposive sampling method to determine the sample and it produce 12 companies as research sample. Regression analysis method used descriptive statistic and multiple regression. The result of this research shows earning management, size of company and board of director, managerial ownership institutional, ownership as moderating on earnings management simultaneously or together have ability to effect the firm value. Partially board of director, managerial ownership and institutional ownership is a moderating. Beside that the result also indicates that size of company have significant effect positive to firm value. Board of director, managerial ownership, and institutional ownership have significant effect negative to firm value. Other variable do not have significant influence to firm value.
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