Esty Apridasari Analisis Pengaruh Kualitas Laba FINANSIA, Volume 01, Nomor 01, Juni 2018 | 47 ANALISIS PENGARUH KUALITAS LABA TERHADAP NILAI PERUSAHAAN Esty Apridasari Dosen FEBI Fakultas Ekonomi dan Bisnis Islam IAIN Metro Email: estyaprida@gmail.com Liana Dewi Susanti Dosen FEBI Fakultas Ekonomi dan Bisnis Islam IAIN Metro Email: liana@gmail.com Suraya Murcitaningrum Dosen FEBI Fakultas Ekonomi dan Bisnis Islam IAIN Metro Email: suraya34@gmail.com Diterima: Maret 2018 Direvisi : Mei 2018 Diterbitkan: Juni 2018 Abstract The information of earnings contained in the financial statement is expected to minimize the interest conflicts occuring within agency theory. This study aims to obtain empirical evidence related to the influence of earnings quality on firm value. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with 66 manufacturing companies and 175 observations as sample. Determination of the sample in this study is carried out by purposive sampling method. Earnings quality is measured by Earnings Response Coefficient (ERC) and the firm value is measured with Price Book Value (PBV). Testing hypotheses using regression analysis. The results show that earnings quality has been proven to have positive influence on firm value with significant value 0,000. This show that in order to increase the firm value, it could increase its earnings quality. Kata Kunci: Earnings Quality, Earnings Response Coefficient (ERC), Firm Value. A. Pendahuluan Pemisahan kepemilikan dalam suatu organisasi cenderung menimbulkan konflik keagenan diantara principal dengan agen. Menurut teori agensi, pemisahan antara kepemilikan dan pengendalian dapat menyebabkan tindakan mementingkan diri sendiri oleh manajer. Ketika ada konflik antara manajemen dan stakeholder, nilai perusahaan tidak dimaksimalkan dan perbedaan antara nilai brought to you by CORE View metadata, citation and similar papers at core.ac.uk provided by Rumah Jurnal IAIN Metro (Institut Agama Islam Negeri)