Does Earnings Management Moderate the Effects of Profitability, Capital Structure, and Accounting Conservatism on Firm Value?
Abstract
The value of a firm as a form of achievement that will impact investor and public trust. Firm value is often considered as one of the most accurate indicators in measuring the well-being of shareholders. This research aims to analyze the influence of profitability, capital structure, and accounting conservatism on firm value, with earnings management as a moderating variable. The data for this research is quantitative and obtained through the annual reports of the 20 largest banks in ASEAN from 2019 to 2022. The data analysis method used in this research includes multiple linear regression tests and moderate regression analysis. The results of this research indicate that profitability and capital structure have a significant negative impact on the firm value. Earnings management has a significant positive impact on the firm value. Meanwhile, accounting conservatism does not have a significant impact on firm value. The moderation test shows that the earnings management variable is able to strengthen the influence of profitability, capital structure, and accounting conservatism variables on firm value. Thus, earnings management is considered appropriate as a moderating variable in this research.
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References
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Ningsih, S., & Sari, S. P. (2019). Page 351. International Journal of Economics, Business and Accounting Research (IJEBAR), 3(4), 351–359.
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Rohkmah. (2014). Pengaruh Asimetri Informasi Ukuran Perusahaan, dan Mekanisme Corporate Governance terhadap Nilai Perusahaan. JIM FEB UB, 2(2).
Rosmegawati, Tobing, M. L. S., Suhikmat, Jon, T. M., & Tambunan, H. M. S. (2023). The Effect Of Profitability Ratios And Capital Structure On Firm Value In Industrial Sector Manufacturing Companies Listed On The Indonesia Stock Exchange. Jurnal Akuntansi Dan Pajak, 24(1), 1–7. http://jurnal.stie-aas.ac.id/index.php/jap Jurnal
Sa’diyah, S., & Hermanto, S. B. (2017). Pengaruh Manajemen Laba Akrual Dan Manajemen Laba Riil Terhadap Nilai Perusahaan. Jurnal Ilmu Dan Riset Akuntansi, 6(9), 1–21.
Scoot, W. . (2009). Financial Accounting Theory. Pearson Prentice Hall.
Siregar, S. V., & Utama, S. (2008). Type of Manajemen Laba and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia. The International Journal of Accounting, 43(1), 1–27.
Sukamulya, S. (2022). Analisis Laporan Keuangan Sebagai Dasar Pengambilan Keputusan (Edisi Revi). ANDI & BPFE. https://books.google.co.id/books/about/ANALISIS_LAPORAN_KEUANGAN.html?id=nT-AEAAAQBAJ&redir_esc=y
Suwarti, T., Sudiyatno, B., Nurhayati, I., & Irsad, M. (2023). The Role of Accounting Conservatism in Mediating between Ownership Structure and Firm Value: Evidence from Indonesia. Hong Kong Journal of Social Sciences, 60(No. 60 Autumn/Winter 2022). https://doi.org/10.55463/hkjss.issn.1021-3619.60.44
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Watts, R. L. (2005). Conservatism in Accounting - Part I: Explanations and Implications. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.414522
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Ainiyah, G. Z., & Sinta, I. (2019). Struktur Modal Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility (Csr) Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2014-2017. Jurnal Medikonis Stie Tamansiwa Banjarnegara, 19, 73–87.
Ardianto, C. N. (2023). Nilai Perusahaan : Pengaruh Profitabilitas Dan Good Corporate Governance. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(2), 1087–1106. https://doi.org/10.31955/mea.v7i2.3118
Ariyantia, O. (2022). The Effect Of Accounting Conservatism And Financial Performance On Company Value (Case Study on Companies Conducting Mergers listed on the Sharia Stock. Indonesian Journal of Banking and Marketing, 2(2), 10–20. https://stebilampung.ac.id/journal/index.php/ijbmp/article/view/240%0Ahttps://stebilampung.ac.id/journal/index.php/ijbmp/article/viewFile/240/163
Aydoğmuş, M., Gülay, G., & Ergun, K. (2022). Impact of ESG performance on firm value and profitability. Borsa Istanbul Review, 22, S119–S127. https://doi.org/10.1016/j.bir.2022.11.006
Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24(1), 3–7. https://doi.org/https://doi.org/10.1016/S0165-4101(97)00014-1
Bringham, E., & Houston, J. (2006). Fundamental of Financial Management (S. Empat (ed.); Edisi 10).
Fahmi, I. (2018). Pengantar Manajemen Keuangan. AlfaBeta.
Ghozali, I., & Chariri, A. (2007). Accounting Theory. Diponegoro University Publisher Agency.
Givoly, D., & Hayn, C. (2000). The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? Journal of Accounting and Economics, 29(3), 287–320. https://doi.org/https://doi.org/10.1016/S0165-4101(00)00024-0
Hamson, H., Lawita, F. I., & Kurniawan, B. (2022). Pengaruh Konservatisme Akuntansi Dan Manajemen Laba Akrual Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderasi.
Handojo, I. (2012). Sekelumit Konservatisme Akuntansi. Jakarta:STIE Trisakti. Jurnal Media Bisnis, 12.
Hariyani, D. S., Fadila, C., Sari, P. O., Sartono, S., & Marsiwi, D. (2022). Conservatism, Earning Management of Firm Values: Good Corporate Governance Moderating Variable. International Journal of Social Science and Business, 6(4), 535–543. https://doi.org/10.23887/ijssb.v6i4.47992
Harmono. (2017). Manajemen Keuangan Berbasis Balanced Scorecard. Bumi Aksara.
Huriquduq, M. O. D. (2022). Pengaruh Profitabilitas Terhadap Nilai Perusahaan dengan Manajemen Laba sebagai Variabel Moderating. Jurnal Literasi Akuntansi, 2(4), 227–241. https://doi.org/10.55587/jla.v2i4.80
Imnana, L., Siaila, S., & Wenno, M. (2023). Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Food and Beverage. Manis: Jurnal Manajemen Dan Bisnis, 7(1), 59–71. https://doi.org/10.30598/manis.7.1.59-71
Kasmir. (2012). Manajemen Perbankan Edisi Revisi. RajaGrafindo Persada.
Kasmir. (2019). Analisis Laporan Keuangan (Edisi 1). PT Raja Grafindo Persada.
Khotimah, S. N., Mustikowati, R. I., & Sari, A. R. (2020). Pengaruh Ukuran Perusahaan dan Leverage Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi. JRMA, 8(2), 1–13.
LaFond, R., & Watts, R. L. (2008). The Information Role of Conservatism. The Accounting Review, 83(2), 447–478. https://doi.org/10.2308/accr.2008.83.2.447
Leman, W., Suriawinata, I. S., & Noormansyah, I. (2020). The Effect of Capital Structure, Profitability and Company Size on Value of Companies In The Automotive Industry Sector Listed on IDX 2014-2018. Indonesian Journal of Business, Accounting and Management, 3(2), 77–82. https://doi.org/10.36406/ijbam.v3i2.601
Li, J., Wang, B., & Guo, H. (2017). Private Equity Characteristics, Earnings Management & Firm Value. International Review of Accounting, Banking and Finance, 9(1), 39–58.
Lifessy, M. (2011). Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Struktur Modal sebagai Variabel Intervening. Jurnal Bisnis Dan Ekonomi.
Maida, W., Firdaus, M. I., & Arshandi, P. (2021). The Effect Of Current Ratio, Debt To Equity Ratio And Return On Assets On Company Value. Humanis, 01(2), 1039–1046. www.idx.co.id
Markowitz, H. (1952). Portfolio Selection. The Journal of Finance, 7(1), 77–91. https://doi.org/https://doi.org/10.2307/2975974
Meckling, J. and. (1976). Theory of firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Mercyana, C., Hamidah, & Kurnianti, D. (2022). Pengaruh Struktur Modal, Profitabilitas, Ukuran Perusahaan dan Likuiditas terhadap Nilai Perusahaan Infrastruktur yang Terdaftar di BEI Periode 2016–2020. Jurnal Bisnis, Manajemen, Dan Keuangan, 3(1), 101–113. https://doi.org/10.21009/jbmk.0301.08
Mudjijah, S., Khalid, Z., & Astuti, D. A. S. (2019). Pengaruh Kinerja Keuangan Dan Struktur Modal Terhadap Nilai Perusahaan Yang Dimoderasi Variabel Ukuran Perusahaan. Jurnal Akuntansi Dan Keuangan, 8(1), 41–56.
Napitupulu, R. B., Simanjuntak, T. P., Hutabarat, L., & Damanik, H. (2021). Penelitian Bisnis, Teknik dan analisis data dengan SPSS-STATA-EVIEWS (1st ed.). MADENATERA.
Nassir Zadeh, F., Askarany, D., Shirzad, A., & Faghani, M. (2023). Audit committee features and earnings management. Heliyon, 9(10), e20825. https://doi.org/10.1016/j.heliyon.2023.e20825
Ningsih, S., & Sari, S. P. (2019). Page 351. International Journal of Economics, Business and Accounting Research (IJEBAR), 3(4), 351–359.
Octaviani, K., & Suhartono, S. (2021). Peran Kualitas Laba Dalam Memediasi Pengaruh Konservatisme Akuntansi Terhadap Nilai Perusahaan. Jurnal Akuntansi Bisnis, 14(1), 38–57. https://doi.org/10.30813/jab.v14i1.2215
Paydarzarnaghi, M., Diltz, J. D., & Sarkar, S. K. (2023). Accounting Conservatism and Firm Value: 1994 – 2021. SSRN Electronic Journal, 1994–2021. https://doi.org/10.2139/ssrn.4539742
Pietoyo, H., Daromes, F. E., & Mardiana, A. (2022). Corporate Governance Sebagai Mekanisme Mengurangi Praktik Manajemen Laba dan Dampaknya Terhadap Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan, 10(2), 207. https://doi.org/10.29103/jak.v10i2.8300
Primarkus, B., Ulfah, Y., & Sari, D. M. (2019). Pengaruh profitabilitas dan leverage terhadap nilai perusahaan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). JIAM, 4(4). https://doi.org/https://doi.org/10.29264/jiam.v4i4.5763
Putri, T. E., Gantika, L., & Icih. (2022). HE EFFECT OF INVESTMENT OPPORTUNITY SET, ACCOUNTING CONSERVATISM, MANAGERIAL OWNERSHIP, PROFITABILITY, AND DIVIDEND POLICY ON FIRM VALUE. Accounting Research Journal of Sutaatmadja, 6(1), 154–178.
Reschiwati, Zuhri, M., & Dinda, U. S. B. (2020). Canonical Correlation Analysis: Effect of Earnings Management on Firm Values and Timeliness of Financial Reporting. Talent Development & Excellence., 12(2s), 984–997. http://www.iratde.com
Riswandi, P., & Yuniarti, R. (2020). Pengaruh Manajemen Laba Terhadap Nilai Perusahaan. Pamator Journal, 13(1), 134–138. https://doi.org/10.21107/pamator.v13i1.6953
Rohkmah. (2014). Pengaruh Asimetri Informasi Ukuran Perusahaan, dan Mekanisme Corporate Governance terhadap Nilai Perusahaan. JIM FEB UB, 2(2).
Rosmegawati, Tobing, M. L. S., Suhikmat, Jon, T. M., & Tambunan, H. M. S. (2023). The Effect Of Profitability Ratios And Capital Structure On Firm Value In Industrial Sector Manufacturing Companies Listed On The Indonesia Stock Exchange. Jurnal Akuntansi Dan Pajak, 24(1), 1–7. http://jurnal.stie-aas.ac.id/index.php/jap Jurnal
Sa’diyah, S., & Hermanto, S. B. (2017). Pengaruh Manajemen Laba Akrual Dan Manajemen Laba Riil Terhadap Nilai Perusahaan. Jurnal Ilmu Dan Riset Akuntansi, 6(9), 1–21.
Scoot, W. . (2009). Financial Accounting Theory. Pearson Prentice Hall.
Siregar, S. V., & Utama, S. (2008). Type of Manajemen Laba and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia. The International Journal of Accounting, 43(1), 1–27.
Sukamulya, S. (2022). Analisis Laporan Keuangan Sebagai Dasar Pengambilan Keputusan (Edisi Revi). ANDI & BPFE. https://books.google.co.id/books/about/ANALISIS_LAPORAN_KEUANGAN.html?id=nT-AEAAAQBAJ&redir_esc=y
Suwarti, T., Sudiyatno, B., Nurhayati, I., & Irsad, M. (2023). The Role of Accounting Conservatism in Mediating between Ownership Structure and Firm Value: Evidence from Indonesia. Hong Kong Journal of Social Sciences, 60(No. 60 Autumn/Winter 2022). https://doi.org/10.55463/hkjss.issn.1021-3619.60.44
Vo, X. V., & Ellis, C. (2017). An empirical investigation of capital structure and firm value in Vietnam. Finance Research Letters, 22, 90–94. https://doi.org/https://doi.org/10.1016/j.frl.2016.10.014
Watts, R. L. (2005). Conservatism in Accounting - Part I: Explanations and Implications. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.414522
Yana, A., & Purwanto, E. (2022). The Effect of Financial Distress, Capital Structure, and Firm Size on The Firm Value of Property Companies Listed in Indonesia Stock Exchange 2016-2020. 2020(October 2021). https://doi.org/10.4108/eai.31-3-2022.2321087
Zulfiara, P., & Ismanto, J. (2019). Pengaruh Konservatisme Akuntansi Dan Penghindaran Pajak Terhadap Nilai Perusahaan. Jurnal Akuntansi Berkelanjutan Indonesia, 2(2), 134. https://doi.org/10.32493/jabi.v2i2.y2019.p134-147
Published
2024-09-02
How to Cite
LIMBONG, Diamond et al.
Does Earnings Management Moderate the Effects of Profitability, Capital Structure, and Accounting Conservatism on Firm Value?.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 7, sep. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/114756>. Date accessed: 14 oct. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i07.p13.
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