PENGARUH IOS PADA NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI

Authors

  • Putu Eka Nopiyani
  • Ni Made Wulan Sari Sanjaya
  • Ni Made Rianita

DOI:

https://doi.org/10.23887/jia.v3i1.16627

Abstract

ABSTRAK

Penelitian ini dilakukan untuk mendapatkan bukti empiris mengenai pengaruh investment opportunity set pada nilai perusahaan dengan kualitas laba sebagai variabel moderasi. Metode yang digunakan untuk menentukan sampel pada penelitian ini adalah teknik purposive sampling, sehingga diperoleh 38 perusahaan manufaktur sebagai sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA) dengan bantuan aplikasi SPSS 21. Hasil penelitian ini menunjukkan bahwa investment opportunity set tidak berpengaruh pada nilai perusahaan. Kualitas laba mampu memperkuat pengaruh investment opportunity set pada nilai perusahaan. Kata kunci: investment opportunity set; kualitas laba; nilai perusahaan

ABSTRACT

This research is conducted to obtain empirical evidence about the effect of investment opportunity set on firm value with earnings quality as moderation variable. The method used to determine the sample in this study is purposive sampling technique, so that obtained 38 manufacturing companies as a sample. Data analysis technique used in this research is Moderated Regression Analysis (MRA) with the help of SPSS 21 application. The results of this study indicate that investment opportunity set has no effect on firm value. The earnings of quality are able to strengthen the influence of investment opportunity sets on the value of the firm. Keywords: Investment Opportunity Set; Earnings Quality; Firm Value

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Published

2019-01-25

Issue

Vol. 3 No. 1: Juni 2018

Section

Artikel

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