PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN MEKANISME GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR

This research aims to test the impacts of corporate governance into relation between earnings management and firm value. The population in this research is all of manufacture companies listed in Indonesian Stock Exchange in 2011-2015. There are 26 companies selected as sample of research by using purposing sampling. Hypotheses test method is using Moderate Regression Analysis (MRA). The conclusion shows that: (1) Management ownership isn’t proved as moderate variable between earnings management and firm value, and (2) Institutional ownership isn’t proved as moderate variable between earnings management and firm value. Keywords: Earnings Management, Firm Value, Good Corporate Governance