PENGARUH UKURAN PERUSAHAAN,PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Terdaftar di BEI Periode 2012-2016)

Abstract

The research aims to determine whether the size of the company, profitability and liquidity
affect earnings management, to determine whether the size of the company, profitability and
liquidity affect the value of the company and find out whether earnings management mediates
the effect of firm size, profitability and liquidity on firm value.
The population in this study were manufacturing companies in the consumer goods
industry listed on the Stock Exchange for the period 2012-2016 with a sample of 10 companies.
Data analysis techniques used were descriptive test, classical assumption of multiple regression
analysis, suitability test model and path interpretation and direct influence test. and indirect.
The results of the analysis indicate that the size of the company has no effect on earnings
management, profitability, and liquidity has a significant effect on earnings management. The
size of the company has no significant effect on firm value, profitability has a significant
positive effect on firm value, liquidity has a significant negative effect on firm value and
earnings management is not significant effect on firm value and earnings management mediates
the influence of firm size on firm value, earnings management does not mediate the effect of
profitability on firm value, earnings management mediates the effect of liquidity on firm value.
Based on this research, it is expected that companies pay attention to company size,
profitability and liquidity to attract investors.
Keywords: Size, Return On Assets, Current Ratio, Earning Management, and Price Book
Value