盈余管理和资本结构对公司价值的影响(2008 -2019年贝注册保险公司案例研究)

Siti Sa'adah Nurul Jannah, D. Wibowo
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引用次数: 1

摘要

本研究的目的是确定盈余管理和资本结构对公司价值的影响,这种类型的Eksplanasi研究和使用的二手数据是通过文献技术获得的,本研究观察保险公司。2015-2019年期间在印尼证券交易所上市的公司,采用目的抽样法获得样本。本研究使用的分析数据为数据面板回归分析。分析结果表明,盈余管理和资本结构对企业价值的影响是同步的。部分不影响公司价值的变量是盈余管理和资本结构
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Manajemen Laba dan Struktur Modal Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Asuransi yang Terdaftar di BEI Periode 2015-2019)
The aim of this study is to determine the effect earnings management and capital structure on firm’s Value, The type of this Eksplanasi Research and used the secondary data which were obtained by the documentation tehnique, this study observed Asurance Companies. listed in Indonesia Stock Exchange period of 2015-2019, the sampel was obtained by purposive sampling method. The analysi data used inthis study was data panel regresssion analysis. The result of this analysis states that earnings managemen and capital structure effec firm’s Value simultaneously. Partially, variabel that no effect the firm’s Value are earnings management and capital structure
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