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Journal : SENTRALISASI

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Earnings Quality, Good Corporate Governance, Audit Quality and Firm Value: Moderated of Leverage Sulyanto, Pranandang; Trisnawati, Estralita; Verawati, Verawati
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4389

Abstract

The globalization era intensifies competition among companies, making firm value a crucial indicator of managerial performance and investor appeal. However, market shocks such as the COVID-19 pandemic and “stock pumping” phenomena reveal that firm value is not solely determined by fundamentals. This study aims to examine the effect of earnings quality, Good Corporate Governance, and audit quality on firm value, with leverage as a moderating variable. Specifically, the study seeks to assess how major internal and governance-related factors influence firm value during the pandemic period, a time marked by heightened uncertainty and volatility. The research uses a quantitative approach by employing panel data regression and moderated regression analysis with a fixed effect model on a sample of cyclical and non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The findings show that earnings quality has a positive impact on firm value, while GCG and audit quality do not have a significant impact. Moreover, leverage is found to weaken the influence of earnings quality on firm value, but does not moderate the relationship between GCG or audit quality and firm value. The study concludes that firm value is partially influenced by internal accounting quality and capital structure, yet these factors alone are insufficient to explain firm value volatility during turbulent market conditions. The implication of this study suggests that investors and policymakers should consider external and behavioral factors beyond traditional financial indicators when assessing firm value in a dynamic market environment.
Co-Authors Abbas, Fhaisal Fernanda Abidin, Urwatil Wusqa Ade Salahudin Permadi Ady Purwoto Agung Nur Cahyanta, Agung Nur Ahmad Yani T Almahdy A Andriana Anela Putri, Suci Apriani, Nining Baso Amri Borut, Mohamad Caroline, Shinta Cheng Jinkuan, Cheng Jinkuan Comalasari, Enny Desprayoga, Desprayoga Dian Nugraha Didi Susianto Didin Erma Indahyani Dito Anurogo, Dito Dwi Perwitasari Wiryaningtyas, Dwi Perwitasari Dwi Rahmawati, Agustini Liviana Ekawati, Nur Elfionita, Yolla Sarni Elmiati Elmiati Elvira Junita Estralita Trisnawati Fahlevie, Rinaldi Agusta Felicia, Elsa Fera, Okta Fitriani, Helda Fitriani, Helda Florencia, Silviana Gunawan, Awal Hafid, Istiqamah Haiqal, Andi Fikri Happy Fitria, Happy Harapan, Edi Hartono Hartono Haryadi - Haulussy, Rais Rahman Herni Kurniawati Ibni Hadjar Ilham Ilham Ilham Ilham Indra Perdana Irnawati Irnawati Irwandi Irwandi Isnovian, Isnovian istiqomah istiqomah Izzata Barid jannah, nurmiftahul Jap, Yustina Peniyanti Jinkuan, Cheng Jonathan, Stevanus Kadir, Erni Kornela, Andhini Kune, Syarifuddin Liliandriani, Andi Lukman, Hendro Lukmanulhakim ., Lukmanulhakim M. Fatchurahman Mareta Akhriansyah Masita, Syarifah Metio Alberto MS, Nur Hidayah Muh Risal MUHAMMAD HERMAN Muhammad Naufal Hakim Mustaruddin Mustika, Uray Ndaru Ni'mah, Nurun Novita Nining Anggraini Nurhaedah Nurhaedah Nuriza Agustina Nurlina Nurlina Oei, Edy Pannyiwi, Rahmat Pratama, Muhammad Anzar Pricillia, Fanny Prima Putra, Deddi Priscilla, Priscilla Putri Irianti Sintaman Putri, Anggraini Raden Surahmat Ratih Sari Wardani Reni Astika, Reni Ria Afrianti Rieuwpassa, Sarmalina Romy Wahyuni Ruaida Ruaida Rusi Sahiruddin Sahiruddin Sahuddin, Muhammad sahuddin, Muhammad Sahuddin Shinta, Dewi Yudiana Sisca Naftali Siti Arnisyah Siti Juhairiah Suat, Hatty Suat, Rahmawati Subaida, Ida Sugiarto, Claudia Suharman, Muh Yahya Sulaimawan, Deddy Sulyanto, Pranandang Suryani Musi Syahra, Ulfa Syaiful Bachri Tri Dhevi Afiani Nggego Ummainyah, Ummainyah Verawati, Aunurrahman Widyastuti Widyastuti Wirnelis Syarif Yuli Syafitri, Yuli Yulis Jamiah Zaunit, Muthia Miranda Ziaurrahman, Muhammad