Pengaruh Ketaatan Pengungkapan Liabilitas Instrumen Keuangan (PSAK 60) Terhadap Nilai Perusahaan Dengan Reputasi Auditor Sebagai Variabel Pemoderat

Abstract

This study aims to examine the company value to all influenced factors such as liability compliance disclosed of financial instrument (PSAK 60) and auditor reputation as moderating variable. With adopting purposive sampling, this research uttilizes 349 manufacture companies listed in BEI and issued annual report in 2013-2015 period. Then by applying multi regression method, this study concludes that liability compliance disclosed of financial instrument (PSAK 60) affect negatively significant to company values. Moreover, auditor reputation has positively significant relationship to interaction variable between liability compliance disclosed of financial instrument (PSAK 60) and company values.