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Dedie Wijaya
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Economics, Econometrics & Finance

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Pengaruh Manajemen Laba Efisien Terhadap Nilai Perusahaan Dengan Rasio Profitabilitas Dedie Wijaya
Studi Akuntansi dan Keuangan Indonesia Vol 1 No 1 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.1.1.54-71

Abstract

The purpose of this research is to estimate whether Efficient Earnings Management will affect the company’s value by using Accounting Performance Analysis ratio as a moderating variable. The presence of Earnings Management misleads investors into producing an incorrect fundamental analysis of a company which effects on the company’s value. The methodological tools to estimate earnings management are Kasznik models (1999) which refer to Siregar and Utama’s research (2008). This research-based on research toward a company that is listed in Jakarta Stock Exchange from 2000 to 2014. The results of this research are proven that there are a positive correl Management and Company’s Values, therefore the presence of the Efficient Earning Management will increase the value of a company. Keywords: Efficient Earnings Management, Company’s Value, Accounting Performance Analysis https://doi.org/10.21632/saki.1.1.54-71
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