PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Abstract

The purpose of the establishment of the company is to increase the value of the company. The value of the company reflects the good or bad operations in a company and provides prosperity for shareholders. One of the factors that can affect the value of the company is earnings management. Earnings management can be overcome or minimized by self-monitoring through corporate governance proxies by independent commissioners and audit committees. This study aims to examine the effect of earnings management on firm value with corporate governance as a moderating variable in manufacturing companies in the consumer goods industry sector on the Indonesia Stock Exchange in 2018-2021. The research sample used the purpose sampling method, according to the criteria, 128 companies were found. This study uses quantitative methods and the data used are secondary data obtained from the company's financial statements and annual reports. The results showed that earnings management had no effect on firm value, independent board of commissioners did not moderate the effect of earnings management on firm value, and the audit committee did not moderate the effect of earnings management on firm value