Analisis Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Dengan Biaya Modal Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2010-2015)
Financial level assessment of a company can be done by analyzing the company’s financial statements. To determine whether the company’s financial condition is in good condition or not can be done in various ways, one of the company’s value. The company’s value is a value that is willing to be paid by the prospective buyer in case the company is sold. The purpose of this study was to determine the effect of earnings management analysis of the value of the company at a capital cost as an intervening variable. The analytical method used is the analysis track / path using measurement Earnings aggressiveness and income smoothing. The results of this study indicate that earnings aggressiveness and income smoothing effect on the cost of capital. aggressiveness and income smoothing earnings do not affect the value of the company at a capital cost as an intervening variable. And capital costs do not affect the value of mining companies.
Keywords: aggressiveness, Income Smoothing, Cost of Capital, Company Value
Referensi :
https://id.wikipedia.org/wiki/Abstrak_(literatur)
Tesis Aris Harianto
Penulis : Aris Harianto, SE., MM
