SUGITO, SUGITO (2021) PENGARUH MANAJEMEN LABA, ARUS KAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ( Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia ). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (COVER)
Cover. - sugito gito.pdf Download (1MB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
BAB 1 Sugito - sugito gito.pdf Restricted to Registered users only Download (576kB) |
|
|
Text (BAB II)
BAB 2 Sugito - sugito gito.pdf Restricted to Registered users only Download (736kB) |
|
|
Text (BAB III)
BAB 3 Sugito - sugito gito.pdf Restricted to Registered users only Download (473kB) |
|
|
Text (BAB IV)
BAB 4 Sugito - sugito gito.pdf Restricted to Registered users only Download (603kB) |
|
|
Text (BAB V)
BAB 5 Sugito - sugito gito.pdf Restricted to Registered users only Download (197kB) |
|
|
Text (DAFTAR PUSTAKA)
Daftar Pustaka Sugito - sugito gito.pdf Restricted to Registered users only Download (256kB) |
|
|
Text (LAMPIRAN)
Lampiran Sugito - sugito gito.pdf Restricted to Registered users only Download (393kB) |
Abstract
This study aims to determine the effect of earnings management, cash flow, firm size on firm value. The population studied is manufacturing companies in the consumer goods and industry sectors listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The sample selection used a purposive method and obtained a sample of 20 companies that met the criteria for the 2016-2018 period. The method of collecting archive data (documents) obtained from annual reports accessed through the Indonesia Stock Exchange website. Earnings management is measured by a modified Johnes model, cash flow is measured based on operating cash flow and firm value is proxied by price book value (PBV). Data analysis using multiple linear regression. The results of the study concluded that not earnings management, cash flow has no effect on firm value. Meanwhile, company size has a positive effect on firm value. Keywords: firm Value, Earnings Management, Cash Flow, and Company Size Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba, arus kas, ukuran perusahaan, terhadap nilai perusahaan. Populasi yang diteliti adalah perusahaan manufaktur sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018. Pemilihan sampel menggunakan metode purposive dan diperoleh sample 20 perusahaan yang memenuhi kriteria untuk periode 2016 -2018. Metode pengumpulan data arsip (dokumen) yang diperoleh dari laporan tahunan yang diakses melalui website Bursa Efek Indonesia. Manajemen laba diukur dengan modified Johnes model, arus kas diukur berdasarkan arus kas operasi dan nilai perusahaan diproksi dengan price book value (PBV). Anilisis data mengunakan regresi linier berganda. Hasil penelitian menyimpulkan bahwa manajemen laba, arus kas tidak berpengaruh terhadap nilai perusahaan. Sedangkan ukuran perusahaan berpengaruh positif terhadap nilai perusahaan. Kata kunci : Nilai Perusahaan, Manajemen Laba, Arus Kas, dan Ukuran Perusahaan
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217120183 |
| Uncontrolled Keywords: | Nilai Perusahaan, Manajemen Laba, Arus Kas, dan Ukuran Perusahaan |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 31 Jul 2023 06:55 |
| Last Modified: | 31 Jul 2023 06:55 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79896 |
Actions (login required)
 |
View Item |
