Factors that Influence Firm Value with Earnings Management as Mediating Variable

This study aims to prove the effect of Non-Performing Loan (NPL), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), Tax Planning (TAX), and IFRS on the firm value with earnings management as a variable intervening partially or simultaneously. The sample used in this study is 37 conventional banking companies listed on the Indonesia Stock Exchange (IDX). This research uses Structural Equation Model (SEM) analysis with AMOS and SPSS version 23 analysis tools. The results of this study indicate that there is an effect of NPL and CAR on earnings management, and earnings management on firm value. Meanwhile, Non-Performing Loan (NPL), Net Interest Margins (NIM), Capital Adequacy Ratio (CAR), Tax Planning (TAX), IFRS, have a simultaneous effect on firm value with earnings management as an intervening variable