Title : Analysis of the Influence of Earnings Management and Leverage on Company Value Using Good Corporate Governance as a Moderation Variable in Indonesian Stock Exchange Lq45 Companies

Vol 6 No 12 (2023): Volume 06 Issue 12 December 2023

Article Date Published : 29 December 2023 | Page No.: 8634-8642 | Google Scholar | Crossref doi for this article

Abstract :

The purpose of this research is to find out the influence of earnings management and leverage on company value with good corporate governance as a moderating variable. The population in this study is LQ45 companies in 2017-2021. The data analysis technique in this research uses panel data analysis and moderated regression analysis (MRA) using the Eviews 10 program. The research results show that: (1) Earnings management has a negative and significant effect on company value. (2) Leverage has a negative and significant effect on company value. (3) Good corporate governance is able to moderate the influence of earnings management on company value. (4) Good corporate governance is unable to moderate the influence of leverage on company value.

Keywords :

and Good Corporate Governance., Company Value, Earnings Management, leverage

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How to Cite :

Analysis of the Influence of Earnings Management and Leverage on Company Value Using Good Corporate Governance as a Moderation Variable in Indonesian Stock Exchange Lq45 Companies. Anggi Dermawan Purba, Isfenti Sadalia, Nisrul Irawati , 6(12), 8634-8642. Retrieved from https://ijcsrr.org/single-view/?id=14287&pid=13554

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