Riset Akuntansi dan Keuangan Indonesia
Vol 6, No 2 (2021) Riset Akuntansi dan Keuangan Indonesia

Earnings Management on Firm Value, Audit Quality, and Managerial Ownership As Moderating Variables

Suwarno, Agus Endro (Unknown)
Rahiliya, Fernandaningky Dewi (Unknown)
Kusumawati, Eny (Unknown)

Article Info

Publish Date
01 Sep 2021

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.

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Journal Info
Riset Akuntansi dan Keuangan Indonesia
Website

Abbrev

reaksi

Publisher

Universitas Muhammadiyah Surakarta

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...