The Influence of Profit Management, Corporate Governance, and Size of Companies Toward Company Values with Corporate Governance as Moderation in Manufacturing Companies in the Basic and Chemical Industry Listed on Indonesia Stock Exchange 2013–2017
- DOI
- 10.2991/aebmr.k.200309.021How to use a DOI?
- Keywords
- Tobin’s Q, discretionary accrual, corporate governance, size
- Abstract
This study aims to determine the effect of earnings management, corporate governance, and company size partially on firm value with corporate governance as moderating. This study uses a sample of manufacturing companies in the basic industry and chemical sectors as many as 27 companies listed on the Indonesia Stock Exchange in 2013-2017 and a total sample of 135 companies. This study uses panel data, calculated from data on the Indonesia Stock Exchange and stocks-ok and analyzed Eviews software version 10. The results of this study partially are earnings management has an influence on firm value, corporate governance has an influence on firm value, firm size has an influence on corporate value and corporate governance has a negative effect as a moderator between earnings management and company size on firm value.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Ari Sarah Sofura AU - Irvan Noormansyah AU - Iman Sofian Suriawinata PY - 2020 DA - 2020/03/12 TI - The Influence of Profit Management, Corporate Governance, and Size of Companies Toward Company Values with Corporate Governance as Moderation in Manufacturing Companies in the Basic and Chemical Industry Listed on Indonesia Stock Exchange 2013–2017 BT - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019) PB - Atlantis Press SP - 93 EP - 96 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200309.021 DO - 10.2991/aebmr.k.200309.021 ID - Sofura2020 ER -