Pengaruh IFR dan Mekanisme CG terhadap Nilai Perusahaan dengan Kualitas Laba sebagai Variabel Intervening

Zarviana, Resi; Nur, Emrinaldi; Indrawati, Novita

doi:10.31258/sorot.12.1.4079

Cited by 8 publications

(12 citation statements)

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“…Jonathan and Machdar (2018) had strengthened the previous research, when there is a phenomenon of earnings quality in Indonesia, especially using the high level of accruals. By ignoring the implication of low earnings quality, the management uses the accruals for sending a good signal.…”

Section: Introductionmentioning

confidence: 76%

The impact of innate accruals quality on the future market value moderated by dividend policy

Siladjaja

Anwar²

2020

AJAR

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PurposeThe purpose of this study is to test and prove how the quality of innate accruals can make a significant contribution to the prospect of future market value for manufacturing industries.Design/methodology/approachThis research used multiple regression method by gathering all observation data on a go public company in the industrial manufacturing sector.FindingsThe results of this test can show that the dividend policy helps reduce the use of accruals to increase investor perceptions about the prospects of the company's future period, especially the value of earnings informativeness, including valid information about the actual fundamental conditions. These results reflect high innate accruals quality, so the use of low accruals, especially in reporting earnings.Research limitations/implicationsThis test uses a measurement of a constant growth rate with the calculation of the indicator g in the next five-year period, and the proof has secondary data abnormalities reflecting a very high level of variation in the use of accruals. As an implication of the data that is not normal, it causes a large amount of data pruning through outlier tests. Samples that qualify for processing are 180 from 384 data.Originality/valueBy calculating the value of the dividend payout with the growth rate, the estimated future market price can be done with reasonable accuracy.

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Section: Introductionmentioning

confidence: 76%

The impact of innate accruals quality on the future market value moderated by dividend policy

Siladjaja

Anwar²

2020

AJAR

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“…The test results indicate that earnings quality does not significantly mediate the effect of managerial ownership on firm value. According to Zarviana et al (2017), although earnings quality can directly influence firm value, earnings quality cannot mediate the effect of managerial ownership on firm value. Managerial ownership will align the interests of management and shareholders so that they will gain benefits or bear losses directly from the decisions made.…”

Section: The Effect Of Managerial Ownership On Firm Value Mediated By Earnings Qualitymentioning

confidence: 99%

Does Earnings Quality Mediate The Effect Of Corporate Governance On Firm Value

Kodriyah

Umdiana

Hapsari

et al. 2021

International Journal of Science, Technology & Management

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This study aims to examine the influence of corporate governance factors on firm value and earnings quality as mediating variables. Research Methodology Using Purposive Sampling techniques, so as to obtain a data of 102. The analysis technique used was to use multiple regression and path analysis. Indicator of corporate governance has effect on firm value are managerial ownership and audit committee. Indicator of corporate governance has effect on earnings quality are Institutional ownership and audit committee. The earnings quality has no significant effect on the value of the company and has not been able to mediate the influence of managerial ownership, institutional ownership and committee on the value of the company. The corporate governance indicator is used 3 while there are other indicators such as the proportion of the independent commissioners board and the proportion of the board of directors. Investors do not only look at the financial aspects but can also see other information such as the implementation of corporate governance mechanisms as one of the considerations for investment decisions

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“…Kualitas laba dihasilkan dari arus kas yang masuk kedalam perusahaan akibat adanya penjualan. Semakin tinggi aliran kas yang masuk, maka semakin bagus kualitas laba perusahaan dan penilaian perusahaan meningkat (Lestari et al, 2014;Hamdiah, 2015;Zarviana et al, 2017). Penjualan kredit menyebabkan tingginya piutang yang berpotensi tidak tertagih.…”

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“…Hamdiah (2015) melakukan penelitian terhadap perusahaan transportasi di Indonesia dan menemukan bahwa kualitas laba berpengaruh positif terhadap nilai perusahaan. Zarviana et al, (2017) melakukan penelitian terhadap perusahaan yang masuk kedalam indeks Kompas 100 dan menemukan temuan serupa.…”

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Kualitas Laba dan Tingkat Manipulasi Laporan Keuangan dimata Investor Pasar Modal Sektor Pertambangan. Pentingkah?

Hudaya¹

2021

valid

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This study aims to prove empirically whether the earnings quality and the level of financial statement manipulation have an effect on the company market value. The study used sample of 3 years from 2017 to 2019. Using the multiple linear regression method, it was found that the quality of earnings has a negative effect on the market value of the company and is contrary to previous theory and research. Meanwhile, the level of financial statement manipulation has no effect on the company's market value. These results indicate that the quality of earnings and the degree of manipulation of financial statements are not the main information used by capital market players in determining their investment choices. Capital market players prefer other methods of analysis in determining their investment options.

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Pengaruh IFR dan Mekanisme CG terhadap Nilai Perusahaan dengan Kualitas Laba sebagai Variabel Intervening

Cited by 8 publications

References 0 publications

The impact of innate accruals quality on the future market value moderated by dividend policy

The impact of innate accruals quality on the future market value moderated by dividend policy

Does Earnings Quality Mediate The Effect Of Corporate Governance On Firm Value

Kualitas Laba dan Tingkat Manipulasi Laporan Keuangan dimata Investor Pasar Modal Sektor Pertambangan. Pentingkah?

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