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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Kajian Ilmiah
Molina, Molina
Program Studi Akuntansi, Universitas Nasional
Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences

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Journal : AKURASI: Jurnal Riset Akuntansi dan Keuangan

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Pemediasian Kinerja Keuangan: Manajemen laba dan Kebijakan dividen terhadap Nilai Perusahaan Molina, Molina; Aliendia, Aditya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1176

Abstract

This research was conducted with the aim of analyzing the effect of earnings management and dividend policy on firm value with financial performance as the intervening variable. Firm value is an indicator of financial performance for companies that have gone public. High corporate value will indicate high shareholder prosperity. The research was conducted using population data from 168 listed manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 - 2019. The sampling method in this study used purposive sampling and used the SEM PLS regression analysis technique and path analysis which was processed using the WarpPLS 7.0 program. The research results show that earnings management and dividend policy directly affect financial performance and firm value. While financial performance is able to mediate the relationship between earnings management and firm value, as well as the relationship between dividend policy and firm value, financial performance can mediate these two variables.
Co-Authors Aliendia, Aditya Elwisam, Elwisam Huda , Irennizha Eka Widya Nurul Irma Setyawati Melati Melati Muhani Muhani, Muhani Purba, Priono Hasiholan Resti Hardini Shandy, Nayudha