PERAN MANAJEMEN LABA SEBAGAI MEDIASI PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN

Fatkha Haqiqi, Anny Widiasmara, Maya Novitasari

Abstract


This research aims to determine the role of earnings management as a mediation of the influence of managerial ownership on firm value. The research sample used is financial sector companies listed on the Indonesia Stock Exchange from 2016 to 2020. The research method used is a quantitative approach using multiple linear regression analysis with the help of the IBM SPSS version 25 test tool and the Sobel test on the Quantpsy site. The results showed that managerial ownership had a significant effect on firm value, managerial ownership had no significant effect on earnings management, earnings management had no significant effect on firm value, and earnings management was unable to mediate the effect of managerial ownership on firm value.

Keywords: Managerial Ownership, Firm Value, Earnings Management


Full Text:

PDF

References


Belkaoui, Ahmed Riahi. 2017. Teori Akuntansi. ed. 5. Jakarta: Salemba Empat.

Damayanthi, I Gusti Ayu Eka. 2019. “Fenomena Faktor Yang Mempengaruhi Nilai

Perusahaan.” Jurnal Ilmiah Akuntansi dan Bisnis; Vol 14 No 2 (2019)

Estiasih, Soffia Pudji, Nia Yuniarsih, and Muh BArid Nizarudin Wajdi. 2019. “The

Influence of Corporate Social Responsibility Disclosure, Managerial

Ownership and Firm Size on Firm Value in Indonesia Stock Exchange.” The

Influence of Corporate Social Responsibility Disclosure, Managerial Ownership and Firm Size on Firm Value in Indonesia Stock Exchange 9(9):

–71.

Faranita, Widya Atri, and Darsono Darsono. 2017. “Pengaruh Leverage, Struktur

Kepemilikan, Dan Kualitas Audit Terhadap Manajemen Laba.” Diponegoro

Journal of Accounting 6(3): 583–94.

Febyani, Estrella. 2017. “Pengaruh Kepemilikan Manajerial Terhadap Nilai

Perusahaan Melalui Manajemen Laba Sebagai Variabel Intervening Di

Indonesia Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI).”

Business Accounting Review 5(2): 745–56.

Feviana, Dwi Lia, and Supatmi Supatmi. 2021. “Good Corporate Governance

Affects Company Value with Earnings Management as Intervening Variables

in BUMN.” International Journal of Social Science and Business 5(1): 16–25.

Ghozali, Imam. 2018. Applikasi Analisis Multivariate Dengan Program IBM SPSS

9th ed. Semarang: Badan Penerbit Universita Diponogoro.

Istiana, Z Zhera. 2021. “Pengaruh Kepemilikan Manajerial Dan Kepemilikan

Institusional Terhadap Konservatisme Akuntansi.” e-Proceeding Of

Management 7(2): 5865.

Kusuma, Gendro Wiyono Dan Hadri. 2017. “Manajemen Keuangan Lanjutan:

Berbasis Corporate Value Creation.” UPP STIM YKPN, Yogyakarta.

Lesmana, IPAS, and I Made Sukartha. 2017. “Pengaruh Manajemen Laba Pada

Nilai Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun

-2015.” E-Jurnal Akuntansi Universitas Udayana 19(2): 1060–87.

Lestari, Nanik, and Selvy Agita Ningrum. 2018. “Pengaruh Manajemen Laba Dan

Tax Avoidance Terhadap Nilai Perusahaan Dengan Kualitas Audit Sebagai

Variabel Moderasi.” Journal of applied accounting and taxation 3(1): 99–109.

Lumapow, Lihard Stevanus. 2019. “The Effect of Investment and Non-Monotonic

of Managerial Ownership on Corporate Value.” International Journal of

Applied Business and International Management (IJABIM) 4(1): 71–82.

Nguyen, Anh Huu, Linh Ha Nguyen, and Duong Thuy Doan. 2020. “Ownership

Structure and Earnings Management: Empirical Evidence from Vietnam Real

Estate Sector.” Real Estate Management and Valuation 28(2): 37–51.

O’Callaghan, Steve, John Ashton, and Lynn Hodgkinson. 2018. “Earnings

Management and Managerial Ownership in Private Firms.” Journal of Applied

Accounting Research.

Oyedokun, Godwin Emmanuel, Shehu Isah, and Niyi Solomon Awotomilusi. 2020.

“Ownership Structure and Firm Value of Quoted Consumers Goods Firms in Nigeria.” Journal of Accounting and Strategic Finance 3(2): 214–28.

Safari, Rizki Kurnia, Leny Suzan, and Wiwin Aminah. 2018. “Pengaruh

Kepemilikan Manajerial, Kepemilikan Institusional Dan Penilaian Aset Tidak

Berwujud Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur

Sektor Consumergoods Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun

-2016).” eProceedings of Management 5(1).

Senjaya, Stacia, Fransiskus Randa, and Ferdinandus Sampe. 2021. “Pengaruh CSR

Terhadap Nilai Perusahaan: Integrasi Manajemen Laba Sebagai Mediasi Dan

Kepemilikan Keluarga Sebagai Moderasi.” Jurnal Magister Akuntansi

Trisakti 8(1): 1–20.

Senopati, Brian. 2021. “The Fall of Jiwasraya: A Lapse in Corporate Governance.”

https://www.kompasiana.com/spafebui/60a70c188ede487b860a1902/thefall-of-jiwasraya-a-lapse-in-corporate-governance?page=1&page_images=1.

Tulcanaza-Prieto, Ana Belén, and Younghwan Lee. 2022. “Real Earnings

Management, Firm Value, and Corporate Governance: Evidence from the

Korean Market.” International Journal of Financial Studies 10(1): 19.

Widiari, Ni Nyoman Opi, and I Wayan Putra. 2017. “Pengaruh Kepemilikan

Manajerial Dan Kepemilikan Institusional Pada Kebijakan Dividen Dengan

Free Cash Flow Sebagai Pemoderasi.” E-Jurnal Akuntansi Universitas

Udayana 20(3): 2303–32.


Refbacks

  • There are currently no refbacks.


 

 

 

 

 

 

 

Editorial Office:

Universitas PGRI Madiun

Kampus 3 Lantai 2

Fakultas Ekonomi dan Bisnis

Jl. Auri no. 14-16 Madiun