Title:
The Impact of Corporate Governance on Profit Management and Its Impact on the Value of the Company

Authors:
Reza Santikasari, Hanif Mauludin, Bunyamin, Indonesia

Abstract:

This study aims to analyze the effect of corporate governance on earnings management and its impact on firm value. The population in this study is LQ45 companies that are listed on the Indonesia Stock Exchange for the period 2016 – 2019. The sampling technique used in this study is the purposive sampling method. The number of samples is 40 companies in a period of 4 years. The result of this research is managerial ownership has a significant positive effect on firm value, the audit committee has no significant negative effect on firm value, managerial ownership has no significant positive effect on earnings management, the audit committee has a significant negative effect on earnings management, and earnings management has a significant positive effect on firm value

DOI: https://doi.org/10.51505/IJEBMR.2023.7717