ANTESEDEN DAN KONSEKUENSI MANAJEMEN LABA: ANALISIS BERDASARKAN TATA KELOLA PERUSAHAAN DAN KUALITAS AUDIT SERTA PENGARUHNYA PADA NILAI PERUSAHAAN

Abstrak

The aim of this study is to analyze factors affecting commercial banks’s firm value, specifically for the commercial banks listed in the Indonesia Stock Exchange. Two independent variables, good corporate governance and audit quality, are analyzed in this study with earnings management affecting as intervening variable. Population used in this study are commercial banks listed in the Indonesia Stock Exchange from the year of 2017 up to 2019. Purposive sampling method is used and 34 commercial banks are chosen as samples in this study resulting 102 data meet the sampling criteria. The model is analyzed using path analysis.The result of this study concludes that audit quality impacts earnings management and earnings management impacts firm value.