PERAN MANAJEMEN LABA SEBAGAI MEDIASI PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN
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
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