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DETERMINAN EARNING MANAGEMENT DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2017-2018)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 14 No. 2 (2020) · pp. 56–79

DOI
10.52062/jakd.v14i2.1455
ISSN
2621-6787, 1978-4848
Published
2020-12-13
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This research has aim to examine the influence of investment opportunities set, board independence, and free cash flow toward firm value with earning management as the intervening variable in manufacturing companies listed on Indonesian Stock Exchange for period 2017 to 2018. This study used a sample of 43 companies with 6 years’ time period. The method of analysis is multiple regression model with further done with path analysis using SPSS 23. These results indicate that investment opportunities set and free cash flow have a significant direct effect on the value of the firm, while investment opportunity set and board independence have the indirect effect. Investment opportunities set, board independence, free cash flow and earning management simultaneously affect the firm value with adjusted R- squared 55.3%. Overall this study indicates that earning management has important role as the intervening variable betweeninvestment opportunities set, board independence & free cash flow relating to firm value.

Collaboration network of the authors

40 authors · 109 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Meinarni AsnawiAffiliation unknown7
Kurniawan PatmaAffiliation unknown4
Siti RofingatunAffiliation unknown4
Juliana WaromiAffiliation unknown3
Mariolin SanggenafaAffiliation unknown3
Agustinus SalleAffiliation unknown3
Paulus K. Allo LayukAffiliation unknown3
Novalia Herlina BleskaditAffiliation unknown3
Sara Marlyn ParuAffiliation unknown3
Otniel SafkaurAffiliation unknown2
Anthonius H.C. WijayaAffiliation unknown2
Sylvia Christina DaatAffiliation unknown2
Ulfah Rizky MusliminAffiliation unknown2
Arius KambuAffiliation unknown2
Klara WonarAffiliation unknown2
Edwin UmboraAffiliation unknown2
Irmawati TangkoAffiliation unknown2
Agustina PairinganAffiliation unknown1
Gunung Hasian SiahaanAffiliation unknown1
Rodika WakerkwaAffiliation unknown1
Jefri ImbiriAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Yulens Frits BonaiAffiliation unknown1
Lynda LyndaAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Melyanus BonsapiaAffiliation unknown1
B. Elitha BharantiAffiliation unknown1
Nuh Saneraro FakdawerAffiliation unknown1
Balthazar KambuayaAffiliation unknown1
Anggi Anggara AkbarAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Allan MuraramAffiliation unknown1
Sylvia DaatAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1
Mateus WelerubunAffiliation unknown1
Frendy Gerson Simon AroyAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">DETERMINAN EARNING MANAGEMENT DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2017-2018)</dc:title>
	<dc:creator>Sagrim, Derwin Juan</dc:creator>
	<dc:creator>Falah, Syaikhul</dc:creator>
	<dc:creator>Pangayow, Bill J.C</dc:creator>
	<dc:description xml:lang="en-US">This research has aim to examine the influence of investment opportunities set, board independence, and free cash flow toward firm value with earning management as the intervening variable in manufacturing companies listed on Indonesian Stock Exchange for period 2017 to 2018. This study used a sample of 43 companies with 6 years’ time period. The method of analysis is multiple regression model with further done with path analysis using SPSS 23. These results indicate that investment opportunities set and free cash flow have a significant direct effect on the value of the firm, while investment opportunity set and board independence have the indirect effect. Investment opportunities set, board independence, free cash flow and earning management simultaneously affect the firm value with adjusted R- squared 55.3%. Overall this study indicates that earning management has important role as the intervening variable betweeninvestment opportunities set, board independence &amp;amp; free cash flow relating to firm value.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-13</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1455</dc:identifier>
	<dc:identifier>10.52062/jakd.v14i2.1455</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 14 No. 2 (2019); 56-79</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 14 No 2 (2019); 56-79</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v14i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1455/1154</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
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