CD Skripsi
Pengaruh Financial Distress Dan Kinerja Keuangan Terhadap Nilai Perusahaan Yang Dimediasi Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018
The purpose of this study was to analyze the Effect of Financial Distress and
Financial Performance on Company Value Mediated by Profit Management in
Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018.
Analysis of the data used was Path Analysis with the SPSS for Windows program.
The population used in this study were manufacturing companies listed on the
Indonesia Stock Exchange in 2014-2018 with a total of 159 companies. The
sample selection used a nonprobability sampling approach with a purposive
sampling method. The sample of this research were 66 companies that fulfill
certain criteria. After the outlier test, the companies analyzed to 34 companies in
the 5 years of observation obtained 170 data.
The results of this study found that 1) Financial distress had no effect on firm
value in manufacturing companies on the Indonesia Stock Exchange in the 2014-
2018 period. 2) Financial performance affects the value of the company in
manufacturing companies on the Indonesia Stock Exchange in the 2014-2018
period. 3) Earnings management had no effect on the value of the company in
manufacturing companies on the Indonesia Stock Exchange in the 2014-2018
period. 4) Financial distress had no effect on firm value through earnings
management in manufacturing companies on the Indonesia Stock Exchange in the
2014-2018 period. 5) Financial performance affects the value of the company
through earnings management in manufacturing companies on the Indonesia
Stock Exchange in the 2014-2018 period
Keywords :Financial Distress, Financial Performance, Company Value, Earnings
Management
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