Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
1041 79 |
Ultima descărcare din IBN: 2024-03-04 14:34 |
Căutarea după subiecte similare conform CZU |
658.155(594) (1) |
Forme de întreprinderi. Finanțare (319) |
SM ISO690:2012 FILANDARI , Mitha, SUHENDRA, Euphrasia Susy. The influence of earning management to firm value in Indonesia manufacturing companies. In: Economie şi Sociologie, 2017, nr. 3, pp. 28-36. ISSN 1857-4130. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Economie şi Sociologie | |||||
Numărul 3 / 2017 / ISSN 1857-4130 | |||||
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CZU: 658.155(594) | |||||
JEL: G32, G34, G38. | |||||
Pag. 28-36 | |||||
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Rezumat | |||||
Firm value is one of the indicators in determining whether the company is in health state and deserves to invest in it. This makes the manager to act appropriately by performing earnings management practices to increase the firm value but with the implementation of GCG it is expected to reduce the earnings management practices. This study aimed to examine the effect of GCG mechanisms (independent commissioner, managerial ownership, institutional ownership, and audit quality) as moderating variables in the relationship between earnings management and firm value. The object in this study is a manufacturing company listed in Indonesia Stock Exchange period in 2010-2014. This study uses purposive sampling method so that 31 companies were obtained as study sample. Data used in this study are secondary which are financial statement and annual report. Data analysis in this study uses multiple linear regression analysis and Moderated Regression Analysis with SPSS 21. The results show that GCG mechanisms which can be moderating variable between earnings management and firm value are independent commissioner and audit qualities whereas managerial ownership and institutional ownership cannot moderate the relationship between earnings management and firm value. |
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Cuvinte-cheie audit quality, earnings management, firm value, independent commissioner, institutional ownership, managerial ownership. |
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