Pengaruh Manajemen Laba Terhadap Nilai Perusahaan: Studi Sebelum dan Pada Masa Pandemi Covid-19 = The Influence of Profit Management On Company’s Value: Studies before and during the Covid-19 Pandemic

Christie, Angelia (2021) Pengaruh Manajemen Laba Terhadap Nilai Perusahaan: Studi Sebelum dan Pada Masa Pandemi Covid-19 = The Influence of Profit Management On Company’s Value: Studies before and during the Covid-19 Pandemic. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari manajemen laba terhadap nilai perusahaan tercatat di Bursa Efek Indonesia (BEI) yang diproksi dengan Tobin’s Q. Penelitian juga menguji pengaruh manajemen laba terhadap nilai perusahaan dengan intervensi yang terjadi di Indonesia pada tahun 2020, yaitu pandemi Covid- 19. Data sekunder berupa laporan keuangan yang digunakan di dalam penelitian didapat melalui website resmi BEI selama periode 2018-2020. Data-data tersebut dikumpulkan dengan metode purposive sampling method pada industri manufaktur di Indonesia dan diolah dengan menggunakan aplikasi STATA. Studi ini menemukan bahwa manajemen laba memiliki pengaruh positif terhadap nilai perusahaan, tetapi studi tidak menemukan bukti bahwa manajemen laba memiliki pengaruh yang semakin kuat pada periode pandemi Covid-19. / This study aims to examine the effect of earnings management on the value of companies listed on the Indonesia Stock Exchange (IDX) proxied by Tobin's Q. The study also examines the effect of earnings management on firm value with interventions that occurred in Indonesia in 2020, namely the Covid-19 pandemic. Secondary data in the form of financial reports used in the study were obtained through the IDX official website during the 2018-2020 period. These data were collected using a purposive sampling method in the manufacturing industry in Indonesia and processed using the STATA application. This study finds that earnings management has a positive effect on firm value, but the study finds no evidence that earnings management has a stronger influence during the Covid-19 pandemic period.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Christie, AngeliaNIM01018180012inq.angelia@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHerusetya, AntoniusNIDN0303086001antonius.herusetya@uph.edu
Uncontrolled Keywords: Manajemen laba; Nilai perusahaan; Harga saham; Covid-19
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Users 8511 not found.
Date Deposited: 09 Feb 2022 07:00
Last Modified: 25 Feb 2022 03:34
URI: http://repository.uph.edu/id/eprint/45607

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