Peran Praktek Corporate Governance Sebagai Moderating Variabel dari Pengaruh Earnings Management Terhadap Nilai Perusahaan (Studi Kasus Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)

Anna Fitriani, Nur Diana, M. Cholid Mawardi

Abstract


The aim of this research is to determine empirically the effect of earnings management on company values, and understanding the role of corporate governance practices on earnings management practices carried out company in an effort to increase company value. The object of this research is manufacturing companies, especially food and beverages going public which are listed on the Indonesian Stock Exchange for the 2021-2023 period. This research uses a purposive sampling method with certain criteria to select samples. 45 companies were selected based on established criteria. The research results prove corporate governance has a significant effect on company value with managerial ownership, institutional ownership, audit quality and independent commissioners as moderating variables.

Keywords: Company value, earnings management, corporate governance, managerial ownership, institutional ownership, audit quality, independent commissioner 

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