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.
Penulis: Jefriansyah
Kode Jurnal: jpakuntansidd150494