Indonesian Journal of Business, Accounting and Management
Vol 1 No 02 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 02

Effect of Earnings Management on Firm Value in Mining Companies Listed on the Indonesia Stock Exchange in the Period 2014-2018

Mochammad Ridwan (Indonesia College of Economics)
Iman Sofian suriawinata (Indonesia College of Economics)
Rimi Gusliana Mais (Indonesia College of Economics)

Article Info

Publish Date
10 Dec 2018

Abstract

Abstract—This study aims to determine the effect of Partial Earnings Management on Company Value. Using a sample of 85 in the 5 periods of 2014-2018 mining companies, this study found the effect of earnings management on negative company values significantly identified earnings management practices in mining companies that were opportunistic. The profitability control variable has no effect, leverage has no effect, while the size of the company affects the firm's value.

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Journal Info
Indonesian Journal of Business, Accounting and Management
Website

Abbrev

ijbam

Publisher

Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Subject

Economics, Econometrics & Finance

Description

Indonesian Journal of Business, Accounting, and Management (IJBAM) are devoted to publishing research papers for students, academics, researchers, and professors to share advances in accounting, business, and management theory and practice. IJBAM aimed to tie researchers to share high-quality ...