Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Nurshanti, Riska Baini
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Influence of Accrual Earnings Management, Real Earnings Management, and Corporate Governance on Firm Value with Financial Performance as a Mediating Variable: A Study of Manufacturing Companies 2021–2025 Nurshanti, Riska Baini; Rachman, Andry Arifian
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7059

Abstract

Earnings management by company management can reduce the quality of earnings information. Meanwhile, the implementation of corporate governance is considered capable of curbing this behaviour. This study aims to analyse the effect of accrual earnings management, real earnings management, and corporate governance on financial performance and firm value, with financial performance as a mediating variable, in 228 manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2025 period. This study uses a quantitative approach based on Partial Least Squares Structural Equation Modelling. The results show that accrual earnings management has a negative but not significant effect on financial performance (O = -0.073; p-value 0.0777), but a negative and significant effect on firm value (O = -0.113; p-value 0.045). Real earnings management has a negative and significant effect on financial performance (O = -0.526; p-value 0.000), but a negative and not significant effect on firm value (O = -0.1096; p-value 0.073). Corporate governance has a positive and significant effect on both financial performance (O = 0.196; p-value 0.000) and firm value (O = 0.096; p-value 0.0099). Financial performance itself has a positive and significant effect on firm value (O = 0.349; p-value 0.000). Financial performance is further shown to fully mediate the effect of real earnings management on firm value and to partially mediate the effect of corporate governance on firm value, but not to mediate the effect of accrual earnings management on firm value.
Co-Authors Rachman, Andry Arifian