Article Per Year (5 Year)
p-Index From 2019 - 2024
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This Author published in this journals
All Journal Journal of Governance, Taxation, and Auditing
M.Iqbal BAKRY
Unknown Affiliation
Economics, Econometrics & Finance

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The Role of Political Connections in Moderating the Relationship of Profit Management and Company Values (Study on State Owned Enterprises) Muhammad Ilham PAKAWARU; Ridwan RIDWAN; M.Iqbal BAKRY; Muliati MULIATI; Ni Made Suwitri PARWATI
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.599

Abstract

This study examines the role of political correction in moderating the relationship between earnings management and firm value during the Joko Widodo and Jusuf Kalla administrations in the 2015-2019 period. Political connections are measured by the activeness of meetings attended by the Board of Commissioners (main commissioners, commissioners and independent commissioners) who are politically connected. Earnings management uses discretionary accruals while firm value uses the Tobins Q proxy. There are 18 state-owned companies (BUMN) that are sampled in the study with 5 years of observation. By using warpPLS7.0, the results show that earnings management reduces firm value and political connections positively moderate the relationship between earnings management and firm value
Co-Authors Muhammad Ilham PAKAWARU Muliati Muliati Parwati, Ni Made Suwitri Ridwan Ridwan