Article Per Year (5 Year)
p-Index From 2019 - 2024
0.983
P-Index
This Author published in this journals
All Journal Indonesian Journal of Sustainability Accounting and Management Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Business and Information System
Eka Noor Asmara
Politeknik YKPN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi

 1 
Pengujian Manajemen Risiko Sebagai Variabel Moderasi Terhadap Hubungan Manajemen Laba dan Nilai Perusahaan Eka Noor Asmara; D Djasamanuddin; S Supardi; Sidiq Ashari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.839

Abstract

This study aims to examine the relationship between earnings management practices and firm value with enterprise risk management as a moderating variable. The sample in this research is 50 manufacturing companies listed on the Indonesia Stock Exchange during 2017-2021. The data collection technique was purposive sampling and derived from secondary data, both from the IDX and from the website of each company. The research hypothesis was tested using regression analysis. The results of the study show that earnings management has a significant negative effect on firm value. Risk management, which is expected to weaken the relationship between earnings management and firm value, is not supported in this study. Although risk management has not been significantly proven, this research contributes to stakeholders to encourage managers to maximize and optimize company risk management practices as an effort to prevent earnings management practices.
Co-Authors Andriono Eko Yuniarto Djasmanuddin Djasmanuddin Hasan Subagyo Herbowo Herbowo Ronowati Tjandra Sidiq Ashari Sidiq Ashari Supardi Supardi YAVIDA NURIM Yudi Santara Setyapurnama