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All Journal Journal of Applied Business and Technology
Wijayanti, Afera
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Is The Corporate Governance Important for Firm Value? Wijayanti, Afera; Murwaningsari, Etty; Ferdinand, Anthony
Journal of Applied Business and Technology Vol. 6 No. 3 (2025): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v6i3.179

Abstract

This objective of this study is to examine the influence of Corporate Governance and Earning Management on the Firm Value with the moderating is Sales Growth. With cross-sectional data from 2023 from 227 cyclical and non-cyclical companies listed on the Indonesia Stock Exchange, and this study employs a quantitative methodology with the goal of analyzing. Data analysis uses Moderated Regression Analysis or MRA with Eviews 13.0 software to test the moderating effect of Sales Growth. With cross-sectional data from 2023 from 227 cyclical and non-cyclical companies listed on the Indonesia Stock Exchange, this study employs the quantitative methodology with the goal of analyzing The study's findings show that Earning Management (β = 0.414, p < 0.01) and Corporate Governance (β = 0.241, p < 0.01) significantly increase Firm Value. Sales Growth functions as a pure moderator, according to moderation analysis, while the link between Corporate Governance and Firm Value is more strongly moderated by the CG×SG interaction (β = 0.320, p < 0.05), and the association between Earning Management and Firm Value is moderated by the EM×SG interaction (β = -0.485, p < 0.01). Sales growth is a pure moderator that enhances the beneficial impact of corporate governance while diminishing the impact of the earnings management on firm value, according to this result.
Co-Authors Etty Murwaningsari Ferdinand, Anthony