The Impact of Accrual and Real Based Earning Management of Company Value toward Corporate Governance as Moderator Variable

Yuniarsih, Nia and Indrawati, Lilik (2019) The Impact of Accrual and Real Based Earning Management of Company Value toward Corporate Governance as Moderator Variable. "International Journal of Science and Engineering Investigations (IJSEI)", 8 (84). pp. 108-115. ISSN 2251-8843

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Abstract

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.

Item Type:	Article
Uncontrolled Keywords:	Accrual Based Earning Management, Real Based Earning Management, Company’s Value
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi > Prodi Manajemen
Depositing User:	Lilik Indrawati
Date Deposited:	12 Mar 2021 02:04
Last Modified:	18 Apr 2022 11:00
URI:	http://repositori.ukdc.ac.id/id/eprint/647

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