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Journal : AJAR : Atma Jaya Accounting Research

PERAN KEMAMPUAN MANAJERIAL TERHADAP MANAJEMEN LABA DANBIAYA MODAL EKUITAS SEBAGAI MEKANISME DALAM MENINGKATKAN NILAI PERUSAHAAN La'bi, Obertus Bilang; Ng, Suwandi; Lukman, Lukman
AJAR Vol 1 No 01 (2018): Atma Jaya Accounting Research (AJAR)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

   The aims of this study was to investigate the effect of managrial ability on earnings management and cost of equity capital, to investigate the effect of earnings management, cost of equity capital,  and managerial ability on firm value, and to investigate the effect of managerial ability on firm value mediated by earnings management and cost of equity capital. Population used is the whole company public listed in Indonesia Stock Exchange period 2015-2017. Number of samples are 125 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report and financial statements. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The results of this research show that managerial ability has a negatiive and significant impact on earnings management and cost of equity capital. While earnings management and cost of equity capital has a negative significant influence on firms value, managerial ability has a positive and significant influence on firms value. This study also shows that earnings management plays a role in mediating managerial ability on firms value, while cost of equity capital do not play a role in mediating managerial ability on firm values. The implication of this research is that managers must improve their managerial ability so that they can reduce earnings management practices and manage the cost of equity capital to increase the firm value. Companies that are able to reduce discretionary accruals and cost of equity capital will make investor to invest.
Co-Authors Achmad Haikal, Achmad Achmad Supriyanto Agus Dwi Anggono Amsal Amri Andi Alimuddin Unde, Andi Alimuddin Anto Tri Susilo, Andri Anzalena, Ria Aptensi, Fenny Ardian, Ani Ardian, Ani Ari Susandy Sanjaya, Ari Susandy Arif Wijaya Arskadius A, Mohd. Asbah, Asbah Aswin Fitriansyah, Aswin Burhanuddin Burhanuddin Casanova, Gusti Chrismadha, T Dadi, Sri Deden Ibnu Aqil, Deden Ibnu Dila, Ratna Djuwita, Puspa Dwi Anggraini Fadma, Mike Wahyu Fakhrudin, Muhammad Fibriani, Fini Fitriani agustina Fransiskus Randa Giri Sucahyo, Yudho Gupron, Ahmad Hamidah Hamidah Harry Dhika, Harry Hartono Hartono Helfi Nasution Herawati Jaya Herman Yasin Hidayati Hidayati Hijril, Hijril Hujair A.H. sanaky Hustarna Hustarna, Hustarna I Wayan Lanus Sumadiasa, I Wayan Lanus Ilham Ilham Imam Sunoto, Imam Indra Sensuse, Dana Indrawan, Donny Ishartiwi Ishartiwi Joko Marwoto Karjiyati, Victoria La'bi, Obertus Bilang Laba, Muhammad Sabir Lalu Ahmad Zaenuri, Lalu Ahmad Lily Surayya Eka Putri, Lily Surayya Eka M Azhar Irwansyah, M Azhar Maivira, Enjelia Maryami, Maryami Maulana, Khaidir Muhammad Ichsan Munanjar, Azwar Mutia Dwi Haryanti, Mutia Dwi Mutiara, Rahma Nita Wijayanti, Ni Putu Noprisson, Handrie Nurdin Nurdin Nurdin, Muh. Nur Hidayat Nurul Fitroh, Nurul Oscar Yanuarianto, Oscar Ovra, Ovra Pribadi, Muhammad Fachrul Risqi Putra, Ganesh Rahmat Hidayat Ramlah Ramlah Resnani, Resnani Resnani, Resnani Rodiah Rodiah Rohmatin, Fitriyah Saifuddin Saifuddin Samsul Hadi Sanjaya, Ari Susandy Sarjito Sarjito Septian, Rio Silvia Silvia Srivani, Musbatik Subekti, Mohammad Sudarso, J Susi Susanti Suwandi Ng Triwani Triwani Uddin, Faqih Burhan vierto, vierto Weriantoni, Weriantoni Wiratama, Richard Wuisan, Felicia Yanti, Marince Fitri Yuliantini, Nani Yusuf, Syahril Zainur, Zainur Zulfiar, Edy