The Effect of Earning Management on Firm Value and Good Corporate Governance as a Moderating Variable

DOI

10.2991/aebmr.k.210416.009How to use a DOI?

Keywords

earnings management, firm value, good corporate governance

Abstract

This research aims to testing and proved the earnings management to the firm value by implementing Good Corporate Governance (GCG). The components of GCG include managerial ownership, institutional ownership, the size of the board of commissioners, the board of independent commissioners, and the audit committee. This research’s object is a manufacturing corporation listed on the Indonesia Stock Exchange(SEC). These results indicate that an independent board of commissioners and an audit committee can moderate earnings management’s effect on firm value with managerial ownership. Descriptive analysis results are the average value of managerial ownership is 23%, an independent board of commissioners is 42%, and an audit committee is 3%.

Copyright

© 2021, 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/).

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TY  - CONF
AU  - Sri Wahjuni Latifah
AU  - Fina Novitasari
PY  - 2021
DA  - 2021/04/19
TI  - The Effect of Earning Management on Firm Value and Good Corporate Governance as a Moderating Variable
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 61
EP  - 68
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.009
DO  - 10.2991/aebmr.k.210416.009
ID  - Latifah2021
ER  -