Manajemen Laba, Tata Kelola Dan Nilai Perusahaan
| Main Authors: | Winarta, Shevin, Natalia, Irene, Sulistiawan, Dedhy |
|---|---|
| Format: | Article PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
Sekolah Tinggi Ilmu Ekonomi Trisakti
, 2021
|
| Subjects: | |
| Online Access: |
http://repository.ubaya.ac.id/39735/ https://jurnaltsm.id/index.php/JBA/article/view/897 |
Daftar Isi:
- The purpose of this study is to empirically determine the effect of earnings management and corporate governance practices on firm value. Modified Jones-based discretionary accruals are used as a proxy for earnings management. Firm value is measured by Tobin's Q and corporate governance is evaluated by independent commissioners, managerial ownership, institutional ownership, and auditor reputation. The study uses companies listed in Indonesia Stock Exchange for the 2017-2019 period. The main findings indicate that earnings management has a positive effect on firm value and institutional ownership is able to weaken the effect of earnings management on firm value. This study contributes to market-based accounting research and corporate governance.