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Pengaruh Earning Management Dan Pengungkapan Corporate Sosial Responsibility Terhadap Nilai Perusahaan Dengan Mekanisme Good Corporate Governance Sebagai Variabel Moderasi

This study was conducted to examine the effect of earnings management and corporate social responsibillity on company value. In this study, the researcher also incorporated the mechanism of good corporate governance as a moderation variable that tested the two independent variables against company value. The research method used is descriptive method verifikatif by using tool of moderate regression analysis test. For the purpose of the study, data collection was conducted using the Company's top 50 issuers with the highest corporate governance (CG) score of 2014 based on the assessment of the Indonesian Institute for Corporate Directorship (IICD) using the ASEAN Corporate governance guidelines. The result of this research shows that earnings management influence to corporate value, corporate social responsibility influence to company value, and good corporate governance mechanism that is managerial ownership, institutional ownership and independent commissioner managed moderate earnings management relationship and corporate social responsibility to company value. The suggestions given for the next researcher is, further research can add years of research, where researchers in this study can only get 1 year of research. And can also add other good corporate governance mechanisms.

Keywords: Earning Management, Corporate Social Responsibility, Managerial Ownership, Institutional Ownership, Independent Commissioner, Corporate Values


Ketersediaan
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Perpustakaan Universitas Riau 10 07.217 (0022)
10 07.217 (0022)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07.217 (0022)
Penerbit
Pekanbaru : UNIVERSITAS RIAU- PASCASARJANA - AKUNTANSI.,
Deskripsi Fisik
x, 134 hlm.;ill.;29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07.217 (0022)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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