THE INFLUENCE OF EARNING MANAGEMENT, CORPORATE GOVERNANCE, AND SIZE OF COMPANIES TOWARD COMPANY VALUES WITH CORPORATE GOVERNANCE AS MODERATION IN MANUFACTURING COMPANIES THE BASIC AND CHEMICAL INDUSTRY LISTED IN BEI 2013-2017
a)Ari Sarah Sofura Sekolah (a*), Irvan Noormansyah (b), Iman Sofian Suriawinata (c),
Sekolah Tinggi Ilmu Ekonomi Indonesia, Jakarta, Indonesia sarahsofura[at]gmail.com (a*), Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Indonesia Imvanisa[at]gmail.com (b) Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta Jakarta, Indonesia Iman.suriawinata[at]stei.ac.id (c),
Abstract
This study aims to determine the effect of earnings management, corporate governance and company size partially on firm value with corporate governance as moderating. This study uses a sample of manufacturing companies in the basic industry and chemical sectors as many as 27 companies listed on the Indonesia Stock Exchange with a period of five years, namely 2013-2017 and a total sample of 135 companies. This study uses secondary data with data collection techniques using the documentation method from the official website of the Indonesia Stock Exchange and stock-ok and analyzed using Software Eviews version 10. The results of this study partially are earnings management has an influence on firm value, corporate governance has an influence on firm value, company size has an influence on firm value and corporate governance has a negative effect as a moderating between earnings management and company size on firm value.
Keywords: Tobin-s Q, DA, CG, Size
Topic: Financial Accounting