PENGARUH EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN MEKANISME GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2016
Daftar Isi:
- The aims of this research are to find out the influence of earning management on the firm value, the practice of corporate governance upon the firm value and the influence of practices of corporate governance on the relation between earning management and the firm value in a hope for understanding the rule of practices of corporate governance toward the practice of earning management performed by the firm in an effort to increase the firm value. The samples of this research are family business listed in Indonesia Stock Exchange for the period 2008 - 2016. Samples are gathered using the method of purposive sampling constituting 12 companies. Hypothesis is tested by the use of multiple regression. The research reveals that earnings management does not affect the firm value. GCG corporate governance has significant effect on the firm 's value. Independent commissioner is a moderating variable applied for earning management and the firm's assets while managerial ownership is out of moderating variable. Earning management can be minimized by mechanisms of monitoring conducted by independent commiss toner.