Open AccessPENGARUH PRAKTIK MANAJEMEN LABA DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Author(s) -
Charlie Charlie
Publication year - 2019
Publication title -
jurnal informasi perpajakan, akuntansi dan keuangan publik/jurnal informasi, perpajakan, akuntansi, dan keuangan publik
Language(s) - English
Resource type - Journals
eISSN - 2685-6441
pISSN - 1907-7769
DOI - 10.25105/jipak.v12i1.4578
Subject(s) - business , corporate governance , enterprise value , accounting , sample (material) , business administration , earnings management , value (mathematics) , earnings , finance , statistics , mathematics , chemistry , chromatography
The purpose of this study is to examine the effect of corporate governance (GCG) which is proxied through managerial ownership and institutional ownership, as well as earnings management on firm value. The sample used is LQ 45 company with observation period from 2011 to 2015. Data analysis method uses multiple linear regression. The results of this study are that there are positive and significant effects of managerial ownership, institutional ownership and earnings management on firm value.