| dc.description.abstract | The objective of the research was to find out and to analyze the influence
of some factors on profit management and firm value simultaneously and partially
and on firm value through profit management in Kompas 100 companies listed in
the Indonesian Stock Exchange in the period of 2012-2014. The samples were 80
companies per year within three years, taken by stratified random proportional
sampling technique, so that there were 240 observable samples altogether. The
result of the research showed that, simultaneously, institutional ownership,
managerial ownership, independent commissioners, audit committee, board of
directors, non profit margin, leverage, firm size, free cash flow, and opportunity
to grow had significant influence profit management and firm value. Partially,
only independent commissioners, net profit margin, free cash flow, and
opportunity to grow which influenced profit management, and only institutional
ownership, independent commissioners, leverage, firm size, and free cash flow
which had significant influence on firm value. Profit management could only
mediate the influence of institutional ownership, managerial ownership, and audit
committee on firm value. | en_US |
