The Effect of Earning Management, Financial Risk and Company Growth on Firm Value with Good Corporate Governance as a Moderation in Transportation and Logistics Companies
Keywords:
Earning Managament, Financial Risk, Good Corporate Governance, Firm ValueAbstract
This study is a quantitative study that aims to determine how the influence of earning management, financial risk and company growth on firm value with good corporate governance as a moderation in transportation and logistics companies listed on the Indonesia Stock Exchange for the period 2021-2023. The number of samples in this study was 24 companies with a sampling method using the purposive sampling method. This study uses secondary data obtained through the company's annual report. Data analysis uses panel data regression consisting of descriptive statistical analysis, classical assumption tests, selection of panel data regression models, and hypothesis testing. The results of the panel data regression analysis show that partially the earning management and financial risk variables have a significant effect on company value. While the company growth variable does not have a significant effect on company value. In the moderation variable, good corporate governance is unable to moderate the relationship between earning management, financial risk and company growth on company value.
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