PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, UKURAN DEWAN KOMISARIS, DEWAN KOMISARIS INDEPENDEN, DAN KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018)

This study aims to minimize the occurrence of earnings management to the value of the company by implementing good corporate governance. Corporate governance used in this study is managerial ownership, institutional ownership, the size of the board of commissioners, the board of independent commissioners, and the audit committee. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange. The results show that institutional ownership and audit committee can moderate the effect of earnings management on firm value. This can be seen from the results of the descriptive analysis that produces an average value of institutional ownership of 20% and an audit committee of 3