IJBE (Integrated Journal of Business and Economics)
Vol 5, No 2 (2021): Integrated Journal of Business and Economics

EMPIRICAL STUDY OF INCOME MANAGEMENT BASED ON CASH FLOWS, AUDITOR QUALITY AND COMPANY VALUE IN INDONESIA

Marheni Marheni (IAIN Syaikh Abdurrahman Siddik Bangka Belitung)

Article Info

Publish Date
03 Jul 2021

Abstract

AbstractThis study aims were to determine the effect of cash flow-based earnings management on firm value as moderated by the variable Good Corporate Governance. This research is explanatory research. The research population is manufacturing companies on the Indonesia Stock Exchange in 2014-2015. Methods of data analysis using Moderating Regression Analysis (MRA). This study explains that cash flow-based earnings management has an effect on firm value. Auditor quality has a significant effect on firm value. Likewise, management ownership has no effect on firm value.  Keywords: earnings management, cash flow, company value and Good Corporate Governance

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Journal Info
IJBE (Integrated Journal of Business and Economics)
Website

Abbrev

IJBE

Publisher

Universitas Bangka Belitung

Subject

Humanities Social Sciences

Description

Integrated Journal of Business and Economics (IJBE) is intended to be the journal for publishing articles reporting the results of research on economics. IJBE invites manuscripts in the various topics include, but not limited to, topics covered include: Entrepreneurship, electronic markets Services, ...