Jurnal Bisnis dan Akuntansi
Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi

MANAJEMEN LABA, TATA KELOLA DAN NILAI PERUSAHAAN

SHEVIN WINARTA (Universitas Surabaya)
IRENE NATALIA (Universitas Surabaya)
DEDHY SULISTIAWAN (Universitas Surabaya)

Article Info

Publish Date
21 Jun 2021

Abstract

The purpose of this study is to empirically determine the effect of earnings management and corporate governance practices on firm value. Modified Jones-based discretionary accruals are used as a proxy for earnings management. Firm value is measured by Tobin's Q and corporate governance is evaluated by independent commissioners, managerial ownership, institutional ownership, and auditor reputation. The study uses companies listed in Indonesia Stock Exchange for the 2017-2019 period. The main findings indicate that earnings management has a positive effect on firm value and institutional ownership is able to weaken the effect of earnings management on firm value. This study contributes to market-based accounting research and corporate governance.

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Journal Info
Jurnal Bisnis dan Akuntansi
Website

Abbrev

JBA

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...