Manajemen Laba, Tata Kelola Dan Nilai Perusahaan

Winarta, Shevin and Natalia, Irene and Sulistiawan, Dedhy (2021) Manajemen Laba, Tata Kelola Dan Nilai Perusahaan. Jurnal Bisnis dan Akuntansi, 23 (1). pp. 133-144. ISSN -P: 1410 – 9875 ; E-ISSN: 2656 – 9124

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Abstract

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.

Item Type:	Article
Uncontrolled Keywords:	Earnings management, corporate governance, firm value, institusional ownership
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	IRENE NATALIA
Date Deposited:	22 Jun 2021 04:09
Last Modified:	30 Jun 2021 09:34
URI:	http://repository.ubaya.ac.id/id/eprint/39735

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