Pengaruh Good Corporate Governance Terhadap Hubungan Profitabilitas Dan Manajemen Laba Dengan Nilai Perusahaan (Studi Empiris pada Perusahaan Go Public yang Terdaftar di CGPI Tahun 2009-2012)
Abstract: This study is to
examine the effect of good corporate governance to correlation profitability
and earnings management to value of firm. Profitability was measured using
Return on Assets (ROA). Earnings management was measured using Discretionary
Accrual (DA). Value of firm was measured using Tobin’s Q. And Good Corporate
Governance was measured using CGPI index.
This study is causative research. The sample were taken by using
purposive sampling and selected is companies 19 sample. Types of data using
secondary data obtained from www.idx.co.id. Analysis of study using moderate
regression analysis (MRA).
The result show that 1) profitability have no effect on value of firm, 2)
earnings management have no effect on value of firm, 3) good corporate
governance have effect on relationship profitability and value of firm, and 4)
good corporate governance have no effect on relationship earnings management
and value of firm.
Penulis: Ireza Sally
Kode Jurnal: jpakuntansidd150520
