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All Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Kevin Hamdani Putra
Universitas Atma Jaya Makassar
Economics, Econometrics & Finance Social Sciences

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PENGARUH NILAI WAJAR TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MEDIASI Kevin Hamdani Putra; Paulus Tangke; Robert Jao
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to examine the effect of fair value in improving earnings quality as an intermediary effect on firm value. This study uses a documentary method with secondary data sources in the form of annual reports of banking companies listed on the Indonesia Stock Exchange during 2015 to 2019. The sample were selected using purposive sampling method, with a total of 27 companies. This research uses path analysis and linear regression stastical test using SPSS software. The result of this research indicate that fair value has a positive and significant effect on earnings quality. Fair value has a positive but insignificant effect on firm value. Earnings quality has a positive and significant effect on firm value. The sobel test result indicate that earnings quality mediates the effect of fair value on firm value and belong to full mediation type.
Co-Authors Paulus Tangke Robert Jao