Daftar Isi:
  • This research purposed to give empirical proof is there influence of Real Earning Management toward company value in manufacture companies which listed in Indonesia Stock Exchange period 2007-2011. Independent variable of this research is Real Earning Management and dependent variabel is Company Value. One hypothesis of this research is testing on Real Earning Management toward Company Value by using simple linear regression analysis technique to see there is influences of real earning management toward company value. Based on hypothesis analysis result concluded that real earning management get negative influenced toward company value. Real earning management performed management by showing good short term performance of the company, however, in the subsequent period earning would be have lowering then cause company value become decrease in long term. Keywords : Real Earning Management, company value.