JURNAL MANAJEMEN MOTIVASI
Vol 22 No 2 (2026): Jurnal Manajemen Motivasi

Good Corporate Governance, Company Life Cycle, and CSR Disclosure on Firm Value: The Mediating Role of Earning Management

Hana Bilqis (Unknown)
Noviany Rahmatika, Dien (Unknown)
Indriasih, Dewi (Unknown)

Article Info

Publish Date
25 Jul 2026

Abstract

This study analyzes the influence of good corporate governance, company life cycle, and corporate social responsibility (CSR) disclosure on firm value, with earnings management as a mediating variable. The study used a quantitative approach on 34 consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period (170 observations). Data were analyzed using panel data regression and the Sobel test. The results show that the independent board of commissioners, company life cycle, and CSR disclosure influence earnings management, while only the independent board of commissioners has a direct effect on firm value. Earnings management mediates the influence of the independent board of commissioners and company life cycle on firm value.

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Journal Info
JURNAL MANAJEMEN MOTIVASI
Website

Abbrev

jm_motivasi

Publisher

Universitas Muhammadiyah Pontianak

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen Motivasi (JMM) adalah Jurnal Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Pontianak yang diterbitkan secara berkala 2 (dua) kali dalam satu tahun (Juni dan Oktober) sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang ilmu manajemen ...