PENGARUH KUALITAS LABA TERHADAP NILAI PERUSAHAAN

This study aimed to examine the effect of earnings quality on firm value using firm size as a control variable. This study uses secondary data and sample populations are companies listed in Indonesia Stock Exchange (IDX) during the period 2010-2013. Samples are 168 companies that obtained using purposive sampling method. Methods of analysis of this study uses multiple regression with SPSS 16 program hypothesis is tested by using Goodness of Fit test (Test F) and partial test (t test) with a significance level of 5%. The results showed that the quality of earnings does not significantly affect the value of the company. However, firm size as a control variable significantly influential on the quality of earnings and the value of the company.