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ABSTRACT:

This study aims to analyzes the influence of financial performance and earnings management on company value with the research object being food and beverage companies listed on the Indonesia Stock Exchange (BEI) with an observation period of 2017-2021 Secondary data was obtained from the IDX website, five periods of financial reports were obtained from 41 companies, using a purposive sampling technique, only 24 companies remained. The analysis method uses multiple linear regression with the help of the SPSS program. The independent variables in this research are financial performance and earnings management, with firm value as the dependent variable. The results of this research indicate that the financial performance variable has a significant positive effect on firm value. Likewise, the earnings management variable has a significant positive effect on firm value. Companies need to maintain performance and carry out good earnings management so that firm value is also good.

KEYWORDS:

Earnings Management, Financial Performance, Firm Value

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