Proceedings of the 7th Regional Accounting Conference (KRA 2020)

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

Authors
Sri Wahjuni Latifah, Fina Novitasari
Corresponding Author
Sri Wahjuni Latifah
Available Online 19 April 2021.
DOI
https://doi.org/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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Volume Title
Proceedings of the 7th Regional Accounting Conference (KRA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 April 2021
ISBN
978-94-6239-366-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.210416.009How to use a DOI?
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/).

Cite this article

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  - https://doi.org/10.2991/aebmr.k.210416.009
ID  - Latifah2021
ER  -