Transparansi Keuangan dan Kinerja Perusahaan: Mengungkap Hubungan Manajemen Laba dan Nilai Perusahaan

Abstract

Purpose: This study aims to examine how earnings management can affect firm value and the factors that influence this relationship.

Methodology/approach: The method used in this research is descriptive qualitative with a literature study approach. Data was collected from relevant scientific articles through platforms such as Google Scholar, Scimago Journal Country Rank, and Elsevier. The analysis was conducted by intensively reviewing various documents found.

Results/findings: The results showed that earnings management has a significant impact on firm value, both positive and negative. It was found that financial transparency and firm performance have a significant relationship with earnings management and firm value. Earnings management aimed at improving operational efficiency can have a positive impact on firm value.

Limitations: This research has several limitations, including the use of secondary data from published sources and descriptive qualitative methods that are less able to capture the complexity of the phenomena studied. In addition, this study did not use a representative sample of the wider population.

Contribution: These findings are expected to assist companies in implementing effective earnings management to increase firm value.