The Effect of Earnings Management on Firm Value with Corporate Governance as a Moderating Variable
DOI:
https://doi.org/10.31686/ijier.vol9.iss2.2954Keywords:
Earnings management, Firm Value, Corporate Governance, independent commissioner, managerial ownership, institutional ownershipAbstract
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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Copyright (c) 2021 Jevri Afrizal, Rindu Rika Gamayuni, Usep Syaipudin
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Accepted 2021-01-23
Published 2021-02-01
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