Pengaruh Earning Management, Leverage, Dan Firm Size Terhadap Firm Value Pada Perusahaan Retail Yang Terdaftar Di BEI Tahun 2014 – 2019

Abstract

This research is intended to analyze the effect of Earning Management, Leverage, and Firm Size on Firm Value in Retail Companies listed on the IDX in the years of 2014-2019 Q3.

The research methodology used is quantitative methods with panel data, which is a combination of time series and cross-sectional data using secondary data obtained from the Indonesia Stock Exchange website and corporate website. The sampling techniques use purposive sampling methods annual data and the research period from 2014 to year 2019 Q3. The data analysis techniques used are multiple linear regression with normality test, classical assumption test (multicollinearity), and t-statistical hypothesis test and f-statistics to test the significance of the effect together with a significance level of 5%.

The results of this research indicate that parts of the Earning Management variable and the Firm Size variable does have negative impact but not significant on the Firm Value and the Leverage variable does have negative impact and significant on the Firm Value. 
Coefficient of determination from this research indicates a figure of 56.64% it shows that the variation in the independent variables Earning Management, Leverage, and Firm Size are able to explain the variation fluctuation dependent variable Firm Value amounted to 56.64%, while the remaining of 43.36% is affected by other independent variables not entered in this 
regression model