| Issue |
E3S Web Conf.
Volume 448, 2023
The 8th International Conference on Energy, Environment, Epidemiology and Information System (ICENIS 2023)
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|
|---|---|---|
| Article Number | 01005 | |
| Number of page(s) | 7 | |
| Section | Multidisciplinary | |
| DOI | https://doi.org/10.1051/e3sconf/202344801005 | |
| Published online | 17 November 2023 | |
Determining the Factors Can Influence the Firm Value: To Create Good Corporate Governance
1 Sharia Accounting, Economics and Islamic Faculty, Universitas Islam Negeri (UIN) Salatiga, Indonesia
2 Sharia Economic, Economics and Islamic Faculty, Universitas islam Negeri (UIN) Walisongo Semarang, Indonesia
* Corresponding author: rinarosia@iainsalatiga.ac.id
This study aims to analyze the influence of earnings management, capital structure, and accounting conservatism with managerial ownership as a moderating variable. Earnings management is measured using the modified Jones model, the capital structure is proxied by the Dept to Equity Ratio (DER), accounting conservatism is calculated by the difference between the company's net profit and operating cash flow divided by total assets. Company value is proxied by the Tobin's ratio, and managerial ownership is calculated by the total management shareholding divided by the number of outstanding shares. This research is a quantitative study with a population of 159 companies and the number of samples used is 90 samples from 30 company data obtained through purposive sampling method. Methods of data analysis using panel data regression techniques with Eviews software version 8. The result is that earnings management, capital structure, and accounting conservatism have no effect on firm value. Managerial ownership is not able to moderate the effect of earnings management, capital structure, and accounting conservatism on firm value
© The Authors, published by EDP Sciences, 2023
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