文章基本信息

标题：Earnings Management on Firm Value, Audit Quality, and Managerial Ownership as Moderating Variables
本地全文：下载
作者：Agus Endro Suwarno ; Fernandaningky Dewi Rahiliya ; Eny Kusumawati 等
期刊名称：Riset Akuntansi dan Keuangan Indonesia
电子版ISSN：2541-6111
出版年度：2021
卷号：6
期号：2
DOI：10.23917/reaksi.v6i2.16452
语种：English
出版社：Muhammadiyah University Press
摘要：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.