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All Journal Riset Akuntansi dan Keuangan Indonesia
Rahiliya, Fernandaningky Dewi
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Economics, Econometrics & Finance

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Earnings Management on Firm Value, Audit Quality, and Managerial Ownership As Moderating Variables Suwarno, Agus Endro; Rahiliya, Fernandaningky Dewi; Kusumawati, Eny
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.16452

Abstract

This study aims to analyze the influence of earnings management on firm value with audit quality and managerial ownership as moderating variables. The population of this study was companies included on the LQ45 index during the 2015-2019 period. The sample was determined by the purposive sampling technique, and it obtained 85 sample companies. This research employed statistical analysis by regression analysis with moderating variables. This study revealed that earnings management affected firm value. Managerial ownership could moderate the relationship between earnings management and firm value. Meanwhile, audit quality could not moderate the relationship between earnings management and firm value.
Co-Authors Agus Endro Suwarno Eny Kusumawati