PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN DEWAN KOMISARIS INDEPENDENT, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Listing Di Bursa Efek Indonesia Tahun 2016)

This study aimed to know the influence of: (1) earnings management towards company value; (2) independent board of commissioner towards the relation between earnings management and corporate values; (3) managerial ownerships towards the relation between earnings management and corporate values; (4) institutional ownership to the relation between earnings management and corporate values; and (5) audit committee to the relation between earnings management and corporate values. This study used the Discretionary Accrual as the measurement tool for earnings management and tobin's ratio q for measuring the corporate value. The moderator variables were measured by using the independent board of commissioners, managerial ownership, institutional ownership and audit committee. There were 51 manufacturing companies selected through purposive sampling. The findings showed that (1) there was no effect of earnings management towards the corporate values;(2) independent board were unable to moderate the earnings management with corporate values, (3) managerial ownership were unable to moderate earnings management with corporate values, (4) institutional ownership were able to moderate the earnings management with corporate values, (5) audit committee were unable to moderate earnings management with company value