THE IMPACT ANALYSIS OF ERANINGS MANAGEMENT, GOOD CORPORATE GOVERNANCE MECHANISM AND INVESTMENT DECISIONS ON FIRM VALUE
Minanari Minanari

Universitas Mercubuana

Abstract

This study aimed to analyze and obtain empirical evidence the effect of earnings management, mechanism good corporate governance and investment decision on firm value. This type of research was quantitative research using secondary data where this research was conducted on hotel, restaurant and tourism sector companies listed on the Indonesia Stock Exchange in 2013-2017. The total study observations was 40 sampel. The data analysis method used was multiple linear regression analysis. Result of this study showed that earnings management positive effect to firm value. The mechanism of good corporate governance that is represented by the proxy of an independent board of commissioners and institutional ownership is proven to influence the value of the company. However, this study did not succeed in finding the effect of investment decision on firm value.

Keywords: Keywords: Firm value, earnings management, mechanism of good corporate governance, investment decision

Topic: Accounting and Financial Management

Link: https://ifory.id/abstract-plain/6grGPwut47nU

Web Format | Corresponding Author (Minanari Minanari Minanari)