Pengaruh Manajemen Laba Pada Nilai Perusahaan Dengan Komisaris Independen Sebagai Variabel Intervening

  • Sochib Sochib STIE Widya Gama Lumajang
Keywords: Earning Management, Independent Commissioner, Value

Abstract

The strong desire of the management of commercial banks to achieve budgeted profit targets has driven the practice of earnings management. This earning management is done by utilizing the existing gaps in accounting principles applicable to financial statement engineering. Management expectations can increase the value of the company as reflected in the company's stock price and at the same time provide shareholder wealth. But whether the earnings management is able to increase the value of a company there are still results of different research. On the other hand, there are regulatory demands for Corporate Governance implementation that must exist in every entity. In this paper, using quantitative approach, research uses path analysis to test the effect of earnings management on firm value with independent commissioner as intervening variable. The focus of his research on independent commissioners as one of the elements of Corporate Governance to examine the important role in national private commercial banks listed on the Indonesia Stock Exchange during the period 2014-2016. The empirical findings show that earnings management does not directly affect the value of the firm but indirectly the earnings management affects the Company's Values ​​through the role of the independent commissioner.

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Published
2018-08-24