PENGARUH MANAJEMEN LABA TERHADAP OVERVALUED PADA EKUITAS PERUSAHAAN

Arleni, Septi and Eddy, Suranta (2012) PENGARUH MANAJEMEN LABA TERHADAP OVERVALUED PADA EKUITAS PERUSAHAAN. Undergraduated thesis, Fakultas Ekonomi UNIB.

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Abstract

The research aims to identify the effect of earnings management on overvalued companies equity. It measured by PER and earnings management measured by using Roychowdury approach and discreationary accruals approach (Jones model). This research use sample of manufactured company listed in BEI for four observation years, 2007-2010. The research found that abn production have positive significant influence on overvaluation. Meanwhile, abncfo, abn disexp, and abn tacc have negative influence on overvaluation. Thus, abn production, abn disexp, and abntacc influence positive significant by using regression without variable control while abncfo influence negative significant on overvaluation.

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