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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Multiparadigma AkMen JURNAL ILMIAH Jurnal Aplikasi Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma Pepatudzu : Media Pendidikan dan Sosial Kemasyarakatan BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Accounting Profession Journal (APAJI) Jurnal Buana Akuntansi Paulus Journal of Accounting (PJA) Tangible Journal Accounting Accountability and Organization System (AAOS) Journal JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Contemporary Journal on Business and Accounting Dharma Jnana Jurnal Magister Akuntansi Trisakti Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Keuangan dan Bisnis Jurnal Kajian Dan Penalaran Ilmu Manajemen Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital IECON: International Economics and Business Conference
Fransiskus Randa
Universitas Atma Jaya Makassar
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Social Sciences Other

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Journal : Jurnal Riset Akuntansi Aksioma

 1 
PENGARUH STRUKTUR KEPEMILIKAN ASING DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI MEDIASI Sri Hardyanti Budiman; Fransiskus Randa; Bernadeth Tongli
Jurnal Riset Akuntansi Vol 20 No 1 (2021): Jurnal Riset Akuntansi Aksioma, Juni 2021
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v20i1.125

Abstract

This study aims to examine the effect of foreign ownership structure and audit quality on firm value with earnings management as mediation. The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) with the research period of 2013-2018. The method of determining the sample using non-random sampling i.e purposive sampling and uses secondary data in the form of annual reports and financial statements of the company. The analytical methods used are path analysis and simultaneous test (F test). The results showed that the foreign ownership structure has a negative and significant effect on earnings management, audit quality has a negative and insignificant effect on earnings management, foreign ownership structure has a positive and insignificant effect on firm value, audit quality has a positive and significant impact on earnings management. firm value, and earnings management have a positive and significant effect on firm value. This study also found that foreign ownership structure has an indirect effect on firm value through earnings management and audit quality has an indirect effect on firm value through earnings management.
Co-Authors Ade Lisa Matasik Ana Mardiana Ana Mardiana Anthony Holly Asri, Marselinus Barbara Yessi Taruk Allo Beatrix Putri Danduru Bernadeth Tongli Bernadetta Wiwik Wahyuningsih Bottong, Yulianus Bottong, Yuliaus Budi Setiawan Widjaja Carolus Askikarno Palalangan Chen Kelvin Cherly E. Tanamal Cherly E.Tanamal E.Daromes, Fransiskus Eko Ganis Sukoharsono Erna Pasanda Excel Limbunan Febri Fitriani Felicia Wuisan Ferdinandus Sampe Fransiskus Eduardus Daromes Frischa Faradilla Arwinda Mongan Holly, Anthony Iwan Triyuwono Jayanti Jayanti Jeri T. Siang Jeri Tangalayuk Siang Junensa, Yuyun Karaeng, Ferdi Laorens, Evelyn Laurentius Christian Oktavianus Leonardo Gohari Lukman Lukman Maria Yessica Halik Marselinus Asri Mentari Chandra Tjiang Mery Salu Ng, Suwandy Oktaviana Weni, Anita OKTAVIANUS PASOLORAN Otniel Hongdoyo Pasang, Agustina Rante Paulus Tangke Petrus Peleng Roreng Ratu Resti Raya, Christophorus Brainata Kevin Riza Praditha Robert Jao Salama, Sri Nofita Sarira, Nobertus Senjaya, Stacia Sereh, Jeane Lelyana Sherly E Tanamal Sri Hardyanti Budiman Sri Nofita Salama Stacia Senjaya Suardi Tanasal Suwandi Ng Suwandy Ng Tangke, Paulus Teri Trinita Imelda Bandaso Tuwo, Lukman Unti Ludigdo Unti Ludigdo Vheny Manguma William Jose Sutadji Yakobus K Bangun Yakobus K Bangun Yanni Yanni Yohanis Tato Padang Yohanis Tato Padang Yulianus Bottong Yusram Yusram