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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Journal of Accounting and Investment SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Inovasi Pendidikan Ekonomi Jurnal Informatika Ekonomi Bisnis Rangkiang: Jurnal Pengabdian Pada Masyarakat Jurnal Marketing Jurnal Ecogen Jurnal Informatika Ekonomi Bisnis RANGKIANG: Jurnal Pengabdian Pada Masyarakat Review of Management, Accounting, and Business Studies Jurnal Salingka Nagari
Defriko Gusma Putra
Department Of Accounting, Faculty Of Economics, Universitas Andalas, West Sumatra
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Mediating Role of Corporate Governance on the Effect of Earnings Management and Financial Risk on Firm Value Defriko Gusma Putra; Yodi Pratama; Indra Mulia Pratama; Nisha Selvia
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4478

Abstract

This study is to determine the effect of earnings management with discretionary accruals indicators and financial risk with debt to equity ratio (DER) indicators on firm value with price earning ratio (PER) indicators with corporate governance as a mediating variable with managerial ownership and institutional ownership indicators. The research method is quantitative with the object of research being the Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017 with all out observations of 87 information. The test results show that earnings management variables have a negative and significant effect on firm value. The financial risk variable has a negative and significant effect on firm value. The corporate governance variable has a positive and significant effect on firm value. The effect of earnings management on firm value has a negative effect on corporate governance as a mediating variable. This shows that corporate governance can reduce earnings management actions. The effect of financial risk on firm value has a negative effect by the company's administration as a mediating variable. This shows that corporate governance can reduce financial risk. The results of this study provide a theoretical contribution that supports agency theory and corporate governance, which in turn makes a practical contribution to the implementation of good corporate governance in companies.
Co-Authors Aidil Novia, Aidil Ananda Putri, Nia Anne Putri Annisa Rahman Aprayuda, Riyadi Augusna, Wahyuni Lely Ayu, Sandra Dewi, Laura Etika Dewi, Nurfika Dina Amaluis Hayati, Annur Fitri HAYU YOLANDA UTAMI Indra Rahmat Khairi Murdy Kori Nofianti Mustika Mustika Nisha Selvia Nora Susanti pratama, Indra Mulia Puguh Setiawan Rahayu, Rita Rahmat, Indra Rahmatika RAHMI, ELVI Rita Syofyan Saputra, Syailendra Eka Syofyan, Rita Wahyudi Illahi, Trisno Yafez Rahmentio Yesmira Syamra, Yesmira Yodi Pratama Yurniwati Yurniwati