Jurnal Akuntansi dan Keuangan Indonesia
Vol. 13, No. 2

PERAN KEMAMPUAN MANAJERIAL SEBAGAI MEKANISME PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN

Ng, Suwandi (Unknown)
Daromes, Fransiskus E. (Unknown)

Article Info

Publish Date
31 Dec 2016

Abstract

This research is aimed to investigate the role of managerial ability as a mechanism to improve earnings quality as a mediating effect influence on firm value. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2010 to 2014. The sample were selected using purposive random sampling method. The number of sample resulted form this method are 178 companies. By using path analysis method, the results show that managerial ability has positive and significant relationship to the earnings quality and firm value. In addition, Sobel's test results show that earnings quality does not mediate the effect of managerial ability on firm value.

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Journal Info
Jurnal Akuntansi dan Keuangan Indonesia
Website

Abbrev

publication:jaki

Publisher

Universitas Indonesia

Subject

Description

JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of ...