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Journal : Jurnal Pasar Modal dan Bisnis

Pengaruh Biaya Acrual dan Discretionary terhadap Nilai Perusahaan Manufaktur di Bursa Efek Indonesia dengan Good Corporate Governance sebagai Variabel Moderating Mangasi Sinurat; Rico Nur Ilham
Jurnal Pasar Modal dan Bisnis Vol 2 No 1 (2020)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.484 KB) | DOI: 10.37194/jpmb.v2i1.37

Abstract

Purpose - This study discusses the effect of discretionary and discretionary accruals on firm values ​​with good corporate governance as a moderating variable in manufacturing sector companies in Indonesia. Methods - The data used are secondary data containing annual reports and financial statements of manufacturing sector companies that discuss the Indonesian Stock Exchange. The sample used in this study was 47 companies with an observation period of 5 (five) years from 2014-2018. The analysis used in this study is multiple linear regression analysis. Finding - Partial discretionary positively influence on model 1 and negatively on model 2 but not significantly to firm value, while discretionary costs have a positive and significant effect on firm value. No GCG practices can moderate the relationship of discretionary accruals to firm value, while independent commissioners, audit quality, institutional ownership, and managerial ownership can moderate the relationship of discretionary prices with firm value. The effect of discretionary and discretionary accrual costs simultaneously a significant effect on firm value. Discretionary and discretionary accrual costs with good corporate governance as a moderating variable.
Co-Authors A Hadi Arifin AA Sudharmawan, AA Abbas, Damanhur Abdul Rahman Maulana Siregar Adisty Azia Riska Adnan Adnan Adnan Afifah Nurjannah Afrida Dinarintasitepu Afriliana, Lusi Agnes Yulanda, Alya Ahgniya Putra Ahmad Fauzul Hakim Hasibuan Ahmad, Shabir Ainna Mahrum Nasution Akhyar, Chairil Aldy Syafrizal Alfaiza Alisa, Alisa Alistraja Dison Silalahi Alya Maulisa Am. Riyadi Amelia Amelia Amelia Amelia Sari Br.S . Pane, Lola Amlys Syahputra Silalahi Amru Usman Amsal Simanjuntak Ananta, Raisya Andriansyah Andriansyah Anggi Setia Ningsih Anggraini Syahputri Anggraini Syahputri Anissa, Farah Anita, Leli Arjuna Putra, Bambang Arliansyah Arliansyah Arliansyah, Arliansyah Armanu Thoyib Armanu Thoyib Artunov Nofal Arya Permana Ginting Asep Mulyana Asif Bashir Asif Bashir Asmaul Husna Authar ND, Muhammad Ayu Anora Azhar Badnatul Nafis Bambang Arjuna Putra Bela Puspita Putri Adelia Boy Sland Lase Bustani, Bustani Chairil Ahyar Chairil Akhyar Chairil Akhyar Chalirafi Chalirafi, Chalirafi Charunnisa, Zihan Chetty Tristantia Tarigan Cut Afra Humaira Cut Muftia Keumala Cut Rozana Sari Cut Zahrani Cut Zira Maulida D, Damanhur Damanhur, Damanhur Damanik, Sri Winda Hardiyanti Darmawati Darmawati Muchtar Darmayanti, Mita Debi Eka Putri Desy Nurul Mawaddah Dewi, Nolla Puspita Dina Salsabila Dinda Putri Salsabila Eka Astria Eka Nurmala Sari Eka Purnama Sari Eka Purnama Sari, Eka Purnama ekamaida, ekamaida EM Yusuf Iis Epi Safira Erlina Erlina Erlina Erlina Erna Isfayani Etia Farianti F, Falahuddin F, Fuadi Fadhillah, Indah Fadilla Putri Siregar Fadli Fadli Fahmi Hilfandi, Muhammad Faisal Faisal Falahuddin Falahuddin Falahuddin Falahuddin, Falahuddin Farica Yusrina Lubis Fauzi Pakpahan Fauzul Hakim Hasibuan, Ahmad Fawati Hushuwar Batubara Febricha Sirma Chania Feinberg, Bob Ferian Fikri Akbar, Muhammad Fitri Randini Fransiska Aulia, Egha Frengki Putra Ramansyah Frengki Putra Ramansyah Fuadi Fuadi Fuadi Fuadi Fuadi G. 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Hendra A Hendra Harmain Hendra Raza Hendrick Sasimtan Putra Henry Aspan Heri Sandi Herman Fithra Hery Widijanto Hotma Nababan Husaini Husaini Husaini Ichsan Ichsan Ida Ayu Putu Sri Widnyani Idayanti, Lisa Ikhyanuddin Iklil Ikram Ikramuddin, Ikramuddin Imannisa, Anggya Sophia Indah Fadhillah Indah Sari Yusmita Intan Eliana Putri Irada Sinta Irawati, Nisrul Irshad Ahmad Reshi Irvan Irvan Isfenti Sadalia Isfenti Sadalia isfenti sadalia Isfenti Sadalia Isma Putri Agustina Ismuhadi Isniati Berasa JAYANTI, SUCI ETRI Jufridar Jufridar Jufridar, Jufridar Juliana Ariska Juliyanti Jullimursyida Julyanthry Julyanthry Jumadil Saputra Jumadil Saputra Jummaini Juni Ahyar Juni Ahyar Kayacilar, Cengiz Khaidir Khaidir, Khaidir Khairah Amalia Fachrudin Khairawati Khairawati, Khairawati Khairil Anwar Khairil Anwar Kiki Farida Ferine Kumala Sari, Dewi L, Lilinesia Lala Merlita Lasta Irawan, Ari Laxmi Jamatia , Purna Lidya Beru Tarigan Likdanawati Lilinesia Lilinesia Liper Siregar Lisa Nurmaya, Cut Lusi Afriliana M, Mawardati M, Munandar M. 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