The Impact of Accrual and Real Based Earning Management of Company Value toward Corporate Governance as Moderator Variable
| Main Authors: | Yuniarsih, Nia, Indrawati, Lilik |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
www.IJSEI.com
, 2019
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| Subjects: | |
| Online Access: |
http://repository.ukdc.ac.id/544/3/ijsei-88419-16%281%29.pdf http://repository.ukdc.ac.id/544/2/PSmarkup_UKDC8_1_THE_IMPACT_OF_ACCRUAL_.docx.pdf http://repository.ukdc.ac.id/544/1/PEER%20REVIEW%201%20DAN%202%20IJSEI%20JAN%2019.pdf http://repository.ukdc.ac.id/544/ http://www.ijsei.com/archive-88419.htm |
Daftar Isi:
- The study aims to reveal the impact of accrual and real based earning management of company value toward the corporate governance as mediator variable. The sample of study is a manufacturer company during 2016 and 2017, the total companies are 258. The result of study reveals that the accrual based earning management gives an impact toward company value displayed in model 1. Meanwhile, the model 2 concludes that real based earning management provides negative impact toward company value. From both regression model, Institutional Ownership is the only successful variable to be moderator variable, meanwhile, the Managerial Ownership possessed sig. value over 5%. Thus, it could not be moderator variable between two regression model