THE EFFECT OF EARNINGS MANAGEMENT ON THE COMPANY-S VALUES IN THE MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2014-2018
Moch Ridwan, Iman S. Suriawinata, Rimi Gusliana
Sekolah Tinggi Ilmu Ekonomi Indonesia
Jakarta, Indonesia
Abstract
The aim of the study was to find out the effect of earnings management on the company-s values. This study uses a sample of mining companies as many as 17 companies listed on the Indonesia Stock Exchange with a period of five years, period 2014-2018 and a total sample of 85 companies. This study uses secondary data with data collection techniques using the documentation method from the official website of the Indonesia Stock Exchange https://www.idx.co.id/ and analyzed using Software Eviews version 10. The results of this study partially is that Earnings Management has an influence on Company Value, this indicates that earnings management practices are opportunistic. The profitability control variable does not affect the Company Value, this shows the higher the profit value does not affect the Company Value. Leverage has no effect on Company Value, the greater the debt does not affect the Company Value investors only see its utilization. Size has an influence on Company Value, good and efficient company management will affect Company Value
Keywords: Earning Management and Company-s Values
Topic: Financial Accounting