{"id":"https://openalex.org/W2925610352","doi":"https://doi.org/10.53712/jmm.v1i19.267","title":"PENGARUH EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA","display_name":"PENGARUH EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA","publication_year":2018,"publication_date":"2018-04-01","ids":{"openalex":"https://openalex.org/W2925610352","doi":"https://doi.org/10.53712/jmm.v1i19.267","mag":"2925610352"},"language":"id","primary_location":{"id":"pmh:oai:ejournal.unira.ac.id:article/267","doi":"https://doi.org/10.53712/jmm.v1i19.267","is_oa":true,"landing_page_url":"https://ejournal.unira.ac.id/index.php/jurnal_makro_manajemen/article/view/267","pdf_url":"https://ejournal.unira.ac.id/index.php/jurnal_makro_manajemen/article/download/267/220","source":{"id":"https://openalex.org/S4210214817","display_name":"Makro Jurnal Manajemen Dan Kewirausahaan","issn_l":"2549-7308","issn":["2549-7308","1412-2936","2502-7301"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210086027","host_organization_name":"Universitas Madura","host_organization_lineage":["https://openalex.org/I4210086027"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.53712/jmm.v1i19","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://ejournal.unira.ac.id/index.php/jurnal_makro_manajemen/article/download/267/220","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5081924648","display_name":"Rika Syahadatina","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210086027","display_name":"Universitas Madura","ror":"https://ror.org/00chke646","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210086027"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Rika Syahadatina","raw_affiliation_strings":["Universitas Madura"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Madura","institution_ids":["https://openalex.org/I4210086027"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5081924648"],"corresponding_institution_ids":["https://openalex.org/I4210086027"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.27139943,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"1","issue":"19","first_page":"79","last_page":"89"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9570000171661377,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9570000171661377,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.03539999946951866,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.0019000000320374966,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":1.0},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9919999837875366},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.9869999885559082},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.972000002861023},{"id":"https://openalex.org/keywords/stock-prices","display_name":"stock prices","score":0.7170000076293945},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.5740000009536743}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.6821690201759338},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4902225136756897},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.46450090408325195},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.3788129389286041},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.15648114681243896},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.08473116159439087}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:ejournal.unira.ac.id:article/267","doi":"https://doi.org/10.53712/jmm.v1i19.267","is_oa":true,"landing_page_url":"https://ejournal.unira.ac.id/index.php/jurnal_makro_manajemen/article/view/267","pdf_url":"https://ejournal.unira.ac.id/index.php/jurnal_makro_manajemen/article/download/267/220","source":{"id":"https://openalex.org/S4210214817","display_name":"Makro Jurnal Manajemen Dan Kewirausahaan","issn_l":"2549-7308","issn":["2549-7308","1412-2936","2502-7301"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210086027","host_organization_name":"Universitas Madura","host_organization_lineage":["https://openalex.org/I4210086027"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.53712/jmm.v1i19","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:ejournal.unira.ac.id:article/268","doi":null,"is_oa":true,"landing_page_url":"https://ejournal.unira.ac.id/index.php/jurnal_makro_manajemen/article/view/268","pdf_url":"https://ejournal.unira.ac.id/index.php/jurnal_makro_manajemen/article/download/268/221","source":{"id":"https://openalex.org/S4210214817","display_name":"Makro Jurnal Manajemen Dan Kewirausahaan","issn_l":"2549-7308","issn":["2549-7308","1412-2936","2502-7301"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210086027","host_organization_name":"Universitas Madura","host_organization_lineage":["https://openalex.org/I4210086027"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.53712/jmm.v1i19","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:2925610352","doi":null,"is_oa":false,"landing_page_url":"http://ejournal.unira.ac.id/index.php/jurnal_makro_manajemen/article/download/267/220","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:ejournal.unira.ac.id:article/267","doi":"https://doi.org/10.53712/jmm.v1i19.267","is_oa":true,"landing_page_url":"https://ejournal.unira.ac.id/index.php/jurnal_makro_manajemen/article/view/267","pdf_url":"https://ejournal.unira.ac.id/index.php/jurnal_makro_manajemen/article/download/267/220","source":{"id":"https://openalex.org/S4210214817","display_name":"Makro Jurnal Manajemen Dan Kewirausahaan","issn_l":"2549-7308","issn":["2549-7308","1412-2936","2502-7301"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210086027","host_organization_name":"Universitas Madura","host_organization_lineage":["https://openalex.org/I4210086027"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.53712/jmm.v1i19","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.7257999777793884}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2925610352.pdf","grobid_xml":"https://content.openalex.org/works/W2925610352.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2620465278","https://openalex.org/W2778101184","https://openalex.org/W52437492","https://openalex.org/W1934038015","https://openalex.org/W2614429648","https://openalex.org/W2615676557","https://openalex.org/W2943347870","https://openalex.org/W3129814909","https://openalex.org/W2244150007","https://openalex.org/W3203769880"],"abstract_inverted_index":{"Peneltian":[0],"ini":[1,14,33,48,76,102,114],"bertujuan":[2],"untuk":[3,24,43],"mengetahui":[4],"pengaruh":[5],"earning":[6],"manajemen":[7],"terhadap":[8,72,108],"nilai":[9,73,90,109,144],"perusahaan,":[10],"obyek":[11],"dari":[12,37],"penelitian":[13,32,47,55],"adalah":[15,34],"perusahaan":[16,38,145],"manufaktur":[17,39],"yang":[18,40,62,120,135,138,146],"terdaftar":[19],"di":[20],"bursa":[21],"efek":[22],"indonesia":[23],"periode":[25,44],"tahun":[26],"2012":[27],"sampai":[28],"2014.datayang":[29],"dibutuhkan":[30],"dalam":[31,148],"laporan":[35],"keuangan":[36],"menjadi":[41],"sampel":[42],"2012-2014.":[45],"Jenis":[46],"yaitu":[49],"deskriptif":[50],"kuantitatif.":[51],"Berdasarkan":[52],"data":[53],"hasil":[54],"maka":[56],"dapat":[57,77,124],"disimpulkan":[58],"bahwa":[59,66,83,104,116],"Hasil":[60],"pengujian":[61],"telah":[63],"dilakukan":[64,121],"menunjukkan":[65,103],"earnings":[67,85,105,118],"management":[68,86,106,119],"berpengaruh":[69,107],"secara":[70],"positif":[71],"perusahaan.":[74,110,129,151],"Hal":[75],"dilihat":[78],"pada":[79,126,142],"tabel":[80],"8":[81],"diperoleh":[82],"koefisien":[84],"sebesar":[87,92,97],"0,070":[88],"dengan":[89,94],"t":[91],"2,923":[93],"tingkat":[95],"signifikansi":[96],"0,043.":[98],"Dengan":[99,111],"demikian":[100,112],"hal":[101,113],"membuktikan":[115],"tindakan":[117],"oleh":[122],"manajer":[123],"berdampak":[125,141],"kelangsungan":[127],"hidup":[128],"Dimana":[130],"investor":[131],"akan":[132,140],"memberikan":[133],"reaksi":[134],"kurang":[136],"menguntungkan":[137],"nantinya":[139],"penurunan":[143],"tercermin":[147],"harga":[149],"saham":[150]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2019-04-11T00:00:00"}