Pengaruh Kebijakan Hutang Dan Manajemen Laba Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI)

Abstract: This study aims to determine how much influence debt policy and earning management to determine the value of the company. The population of this study were 158 listings and manufacturing company listed on the Indonesia Stock Exchange (BEI) period 2010-2012. With used purposive sampling method acquired 44 samples. Multiple regression analys is used in this study to see the effect of the independent variable on the dependent variable either jointly or individually. The analysis showed that during the period 2010-2012 is debt policy showed significant and positive effect on the value of the company. Earning management showed no significant and positive effect on the value of the company.
Keywords: The Value of The Company, Debt Policy, Earning Management
Penulis: Jefriansyah
Kode Jurnal: jpakuntansidd150494

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