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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Eksos JURNAL ECONOMINA Goodwood Akuntansi dan Auditing Reviu
Mukti, Aloysius Harry
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Eksos

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Pengaruh Manajemen Laba terhadap Nilai Perusahaan dengan Variabel Pemoderasi Pengungkapan Tata Kelola Perusahaan Wahyuningsih, Sri; Mukti, Aloysius Harry
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.512

Abstract

The purpose of this study is to determine the effect of earnings management on firm value and the effect of corporate governance disclosure as a moderating variable in the relationship between earnings management and firm value. Information and data in this study include secondary data. Secondary data is obtained from the company's annual report that has been published. The approach used in this research is a quantitative approach. The sampling method in this study is purposive sampling, namely sampling using certain criteria and obtained as many as 75 data samples. The analytical method used is simple regression analysis and moderated regression analysis with residual test. The test results prove that earnings management has a positive and significant effect on firm value, but the disclosure of corporate governance as a moderation is not able to moderate the relationship between earnings management and firm value. The results of this study can be information for the public, especially for investors to be more careful in assessing companies that have good corporate values.
Co-Authors Amanda, Tiara Audia Chahyani, Zahra Fauziah Christa, Fanesia Handayani, Nur Tiara Hidayat, Muhammad Faiz Idel Eprianto Istianingsih Istianingsih, Istianingsih Istianingsih Sastrodiharjo, Istianingsih Lestari, Rahmawati Indah Maharani, Agatha Maidani, Maidani Nafila, Sevina Ghina Rizantha, Aditya Muhammad Rafly Sari, Eka Lala Setiowati, Dani Pramesti Sri Wahyuningsih Utama, Bryan Pramudya Windiarti, Nabilah Putri Ziah, Sifa Ulfa