ANALYSIS INFLUENCE OF EARNINGS MANAGEMENT OF FIRM VALUE WITH ROLE OF ​​CORPORATE GOVERNANCE PRACTICE AS A MODERATING VARIABLE IN COMPANY LISTED ON THE LQ45. WITH ROLE OF ​​CORPORATE GOVERNANCE PRACTICE AS A MODERATING VARIABLE IN C

The objective of this research are empirically to find out the influence of accrual-based earnings management and real activities manipulation of the firm value as well as the firm value in a hope for understanding the rule of practices of corporate governance toward the practice of earning management performed by the firm in an effort to increase the firm value.The population in this study are all companies belonging to the LQ45 in 2010-2011. Data analysis method used in this research is the analysis of multiple regression.This research was to obtain empirical evidence that the First, accrual based earnings management has no effect on firm value. Second, real activities manipulation positive effect on firm value. Third, corporate governance did not be said to be a moderating influence on the accrual-based earnings management on firm value. Fourth, managerial ownership and audit commissioners did not be said to be amoderating influence on the real activities manipulation on firm value. Fifth, managerial ownership and audit quality did not be said to be amoderating influence on the real activities manipulation on firm value.