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The Effect of Earnings Management on Firm Value with Corporate Governance as a Moderating Variable

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DOI:
https://doi.org/10.31686/ijier.vol9.iss2.2954
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Abstract

This study aims to provide a conceptual study of the effect of earnings management on firm value by including corporate governance. as a moderating variable. This paper is a conceptual paper that discusses issues related to earnings management on firm value and the role of corporate governance in minimizing earnings management practices so as to increase firm value. Previous theoretical studies have shown that earnings management is effectively controlled by the corporate governance system and performance. In addition, the results of previous studies found empirical evidence that there is a positive relationship between earnings management and firm value. From the theoretical discussion and previous research, it is concluded that earnings management practices have a positive effect on firm value as moderated by corporate governance.

Author Biographies
  1. Jevri Afrizal, Lampung University

    Faculty of Economics and Business

  2. Rindu Rika Gamayuni, Lampung University

    Accounting Department, Faculty of Economics and Business

  3. Usep Syaipudin, Lampung University

    Accounting Department, Faculty of Economics and Business

References

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Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. Accounting review, 193-225.

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Published
2021-02-01
Issue
Vol. 9 No. 2 (2021): International Journal for Innovation Education and Research
Section
Journal Articles
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Copyright (c) 2021 Jevri Afrizal, Rindu Rika Gamayuni, Usep Syaipudin

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How to Cite

Afrizal, J., Gamayuni, R. R., & Syaipudin, U. (2021). The Effect of Earnings Management on Firm Value with Corporate Governance as a Moderating Variable . International Journal for Innovation Education and Research, 9(2), 262-268. https://doi.org/10.31686/ijier.vol9.iss2.2954