The Effect of Leverage, Liquidity and Firm Size on Firm Value with Earning Management as Mediator and Good Corporate Governance as Moderator of Real Estate, Property and Building Construction in The Indonesia Stock Exchange

The purpose of this study is to determine the effect leverage, liquidity and firm size on value with earning management as intervening variable good corporate governance moderating in property, real estate building construction sectors that are listed Indonesia Stock Exchange from 2018 2021. quantitative research method Causal Explanatory unit analysis many 57 companies during period so a total 228 samples were processed using SmartPLS 3.0. results showed 6 hypotheses rejected, meaning there was non-significant partially value. Earning does not mediate influence Meanwhile, GCG proven moderate leverage value, while one hypothesis, namely H8, rejected. This means only done