PENGARUH MANAJEMEN LABA DAN SALES GROWTH TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BEI TAHUN 2021-2025

Rahmadhani, Andita Vika (2026) PENGARUH MANAJEMEN LABA DAN SALES GROWTH TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BEI TAHUN 2021-2025. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to examine the effects of earnings management and sales growth on firm value, as well as the role of independent commissioners as a moderating variable in energy companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2025. This research was conducted on energy companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The research sample consisted of 63 companies with a total of 315 observations obtained using purposive sampling. The research method employed a quantitative approach using multiple linear regression analysis and Moderated Regression Analysis (MRA) with the assistance of SPSS Version 27. The results of this study indicate that earnings management has a positive and significant effect on firm value; sales growth has a positive and significant effect on firm value; independent directors are unable to moderate the effect of earnings management on firm value; and independent directors are able to moderate the effect of sales growth on firm value.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Subjects: A Social Sciences > HF Commerce
A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: RAHMADHANI VIKA ANDITA
Date Deposited: 24 Sep 2026 06:59
Last Modified: 24 Sep 2026 06:59
URI: http://eprint.unipma.ac.id/id/eprint/9834

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