Jurnal Akuntansi AKUNESA
Vol 5, No 2 (2017): AKUNESA (Januari 2017)

PENGARUH KEBIJAKAN UTANG, KEPEMILIKAN INSTITUSIONALDAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN

AJI P, SENO (Unknown)



Article Info

Publish Date
20 Apr 2017

Abstract

This study aims to determine the effect of debt policy, institusional ownership and earnings management on firm value. This research use quantitative method. The study’s population is all of firms registered in Bursa Efek Indonesia.This sample use 297 firms which selected using simple random sampling method and stratified sampling. Data was analyzed using multiple linear regression. The result study shows that debt policy does not affect firm value because debt is only one of many financial resources option for firm. Institutional ownership does not affect firm value because institutional ownership can’t reduce agency conflict between shareholder and management. Earnings management does not affect firm value because investors have been anticipating earnings management conducted by firm. Keywords : Debt Policy, Institusional Ownership, Earnings Management, Firm Value

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Journal Info

Abbrev

jurnal-akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, terbitan ini berisi artikel bidang ilmu Umum yang diterbitkan secara berkala 4 bulanan. ...