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.
|Number of pages||21|
|Journal||International Journal of Innovation, Creativity and Change|
|Publication status||Published - 2020|
- Earnings management
- Firm innovation
- Firm performance
- Firm value