Moderation Of Creative Accounting With Profitability That Impact On Company Value

Andi Nurhasanah; Zul Kahfi; Ira Nasriani; Nur Jaya Baiduri Ruslan; Trisnawaty; Idayanti Nursyamsi

doi:10.63922/ijebir.v4i03.1781

Andi Nurhasanah Faculty of Economics and Business, ST. Fatimah Mamuju Institute Of Health And Business
Zul Kahfi Faculty of Economics and Business, ST. Fatimah Mamuju Institute Of Health And Business
Ira Nasriani Faculty of Economics and Business, ST. Fatimah Mamuju Institute Of Health And Business
Nur Jaya Baiduri Ruslan Faculty of Economics and Business, ST. Fatimah Mamuju Institute Of Health And Business
Trisnawaty Faculty of Economics and Business, ST. Fatimah Mamuju Institute Of Health And Business
Idayanti Nursyamsi Faculty of Economics and Business, Hasanuddin University

DOI: https://doi.org/10.63922/ijebir.v4i03.1781

Keywords: Profitability, Creative Accounting, Company Value

Abstract

The aim of this study is to evaluate how profitability impacts firm value, with creative accounting acting as a moderating factor. The sample for this research was drawn from food and beverage companies listed on the Indonesia Stock Exchange (IDX), using purposive sampling which resulted in a sample of 15 companies. Data was collected from financial statements as secondary data sources. The analysis was performed using MRA regression with the aid of PLS 4.0 software. The findings reveal that profitability has a positive and significant effect on firm value. However, when moderated by creative accounting, the impact of profitability on firm value becomes negative and significant.

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