Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Goods Consumer yang Terdaftar di BEI)

Abstract

This study aims to determine the effect of profit management on firm value with
corporate governance as a moderating variable (a case study of consumer goods companies
listed on the IDX for the 2018-2020 period). This study uses a quantitative method and an
associative approach. The sample presentation technique uses purposive sampling with a data
population of 61 companies which then becomes the sample of 14 companies for the 2018-
2020 period. data collection techniques use documentation. Data analysis techniques using
simple linear regression, moderation regression and hypothesis testing. The results of this
study indicate that earnings management has an insignificant effect on firm value. Meanwhile,
good corporate governance can to moderate the relationship between earnings management
and firm value.