SHS Web Conf.
Volume 34, 2017The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
|Number of page(s)||7|
|Published online||14 February 2017|
Effect on Value Earnings Management Company with Good Corporate Governance Practices as Moderating Variable
Accounting Department Economic Faculty, Sriwijaya University, Palembang Indonesia
* Corresponding author: email@example.com
Firm value reflects the size of the stock market reaction to the company. Increasing the value of the company is an achievement that suitable with the desire of the owner, because as the value of the company increasing as well the welfare of the owner. Earnings management has an influence on the value of the company. Good Corporate Governance to be one way to eliminate the management engineering efforts specifically to make regulations with the requirement for the companies to disclose certain information mandatorily and voluntarily. This research will discuss the influence of earnings management on company value, the effect of Corporate Governance on company value directly, and the effect of Corporate Governance as a moderating variable from the influence of earnings management and firm value. Data analysis technique used in this research is a descriptive data analysis method, analysis model and classical assumption check because this research aims to determine the effect of earnings management, company value and Corporate Governance on Enterprise State-owned Enterprises listed on the Indonesia Stock Exchange. The results of this study are earnings management negatively affect the value of the company, corporate governance itself has no effect on firm value, but as a moderating variable of corporate governance affect earnings management effect on firm value.
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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