Pengaruh Leverage Terhadap Nilai Perusahaan Dengan Kualitas Laba Sebagai Variabel Intervening

Khotimah, Chusnul (2019) Pengaruh Leverage Terhadap Nilai Perusahaan Dengan Kualitas Laba Sebagai Variabel Intervening. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to examine the effect of leverage to firm value and the effect of leverage to firm value with earnings quality as an intervening variable. The variables used in this study are firm value as a dependent variable, leverage as an independent variable, and earnings quality as an intervening variable. This research uses quantitative methods. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Based on the purposive sampling method, 289 companies were used as research samples. The data analysis technique used is regression analysis and path analysis. The result showed that the leverage had a significant effect to firm value, while earnings quality is not able to mediate the relationship between leverage to firm value.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: CHUSNUL KHOTIMAH
Date Deposited: 04 Nov 2019 02:58
Last Modified: 04 Nov 2019 02:58
URI: http://eprints.perbanas.ac.id/id/eprint/5201

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