The Effect of Earnings Management on Firm Value with Corporate Governance as a Moderating Variable

Jevri Afrizal; Rindu Rika Gamayuni; Usep Syaipudin

doi:10.31686/ijier.vol9.iss2.2954

Authors

Jevri Afrizal Lampung University
Rindu Rika Gamayuni Lampung University
Usep Syaipudin Lampung University

DOI:

https://doi.org/10.31686/ijier.vol9.iss2.2954

Keywords:

Earnings management, Firm Value, Corporate Governance, independent commissioner, managerial ownership, institutional ownership

Abstract

This study aims to provide a conceptual study of the effect of earnings management on firm value by including corporate governance. as a moderating variable. This paper is a conceptual paper that discusses issues related to earnings management on firm value and the role of corporate governance in minimizing earnings management practices so as to increase firm value. Previous theoretical studies have shown that earnings management is effectively controlled by the corporate governance system and performance. In addition, the results of previous studies found empirical evidence that there is a positive relationship between earnings management and firm value. From the theoretical discussion and previous research, it is concluded that earnings management practices have a positive effect on firm value as moderated by corporate governance.

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Author Biographies

Jevri Afrizal, Lampung University

Faculty of Economics and Business
Rindu Rika Gamayuni, Lampung University

Accounting Department, Faculty of Economics and Business
Usep Syaipudin, Lampung University

Accounting Department, Faculty of Economics and Business

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