INFLUENCE OF EARNINGS MANAGEMENT TO FIRM VALUE WITH OWNERSHIP STRUCTUR AS MODERATING VARIABLE ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2016-2019 PERIOD

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Published Apr 21, 2022

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Elita Seprina
Rina Asmeri

Abstract

The property and real estate sectors are one of the drivers of Indonesia's economic growth. However, the property and real estate sub-sector stocks in recent years have often fluctuated with a downward trend. The performance of the shares of public companies as a whole has an impact on the value of the company. This study aims to analyze the effect of earnings management on firm value. The ownership structure in this study is proxied by managerial ownership and institutional ownership as moderating variables in property and real estate companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The research data uses a population of 66 property and real estate companies and sample data obtained by 13 companies for four years, from 2016 to 2019. This study uses simple linear regression analysis techniques and moderated regression analysis. The results show that earnings management has no significant effect on firm value, then the ownership structure as proxied by managerial ownership and institutional ownership does not moderate the relationship between earnings management and firm value.

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How to Cite
Seprina, E., & Asmeri, R. (2022). INFLUENCE OF EARNINGS MANAGEMENT TO FIRM VALUE WITH OWNERSHIP STRUCTUR AS MODERATING VARIABLE ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2016-2019 PERIOD. INTERNATIONAL CONFERENCE ON GLOBAL EDUCATION, 939-946. Retrieved from https://ejurnal.unespadang.ac.id/index.php/ICGE/article/view/176
Issue
INTERNATIONAL CONFERENCE ON GLOBAL EDUCATION IX
Section
ECONOMICS, MANAGEMENT, AND ACCOUNTING (ICGE IX)
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