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

Sofura, Ari Sarah and Noormansyah, Irvan and Surawinata, Iman Sofian (2020) 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. Advances in Economics, Business and Management Research, volume 127, 127. pp. 93-96. ISSN 2352-5428

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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.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	S2 Akuntansi
Depositing User:	DR Irvan Noormansyah
Date Deposited:	28 Jul 2023 10:46
Last Modified:	28 Jul 2023 10:46
URI:	http://repository.stei.ac.id/id/eprint/366

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