The relationship between performance, innovation, earnings management and firm value: An Indonesian case

Catellya Wina Firdausya, Dian Agustia, Yani Permatasari

Research output: Contribution to journalArticlepeer-review

Abstract

This study aims to identify the effect of firm innovation and earnings management on firm value with firm performance as an intervening variable. Using 652 manufacturing companies listed on Indonesian Stock Exchange in 2012-2016, hypotheses are tested by using path analysis. The results of this study indicate that (1) firm innovation affects firm performance, (2) earnings management does not significantly affect firm performance, (3) firm performance affects firm value, (4) firm innovation affects firm value, (5) earnings management affects firm value and, (6) firm performance is able to mediate the effect of firm innovation to firm value, but not able to mediate the effect of earnings management to firm value.

Original languageEnglish
Pages (from-to)262-282
Number of pages21
JournalInternational Journal of Innovation, Creativity and Change
Volume11
Issue number11
Publication statusPublished - 2020

Keywords

  • Earnings management
  • Firm innovation
  • Firm performance
  • Firm value

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