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All Journal JASS (Journal of Accounting for Sustainable Society)
Puteri Sarah Mutia
Universitas Padjadjaran
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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EFFECT OF ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT ON FIRM VALUES Puteri Sarah Mutia
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1105

Abstract

This study investigates how accounting conservatism and eaarnings management affect the value of a company. This research investigates state-owned firms that were listed on the Indonesia Stock Exchange between 2019 and 2021. The valuation of a company is determined using Tobin's Q formula. On the basis of incurred items, accounting conservatism is evaluated. Earnings management is evaluated using a modified version of the Jones model to determine the value of discretionary accruals. The samples were collected using a strategy of purposive sampling based on the author's criteria. Then, thirteen firms were collected for study. Therefore, this analysis utilizes 39 data samples. The research data were analyzed using SPSS 25. This study's findings demonstrate that (1) accounting conservatism impacts firm value, whereas (2) earnings management has no impact on firm value.
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