PENGARUH MANAJEMEN IMPRESI PADA LAPORAN TAHUNAN TERHADAP NILAI PERUSAHAAN DENGAN LATAR BELAKANG PENDIDIKAN DEWAN KOMISARIS DAN EFEK PANDEMI COVID-19 SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN TERDAMPAK PANDEMI COVID-19 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020)

This study aims to analyze influence of impression management on annual report on fitm value with background education of the board of commissioners and the effects of the covid-19 pandemic as moderating variable. The samples used in this study were companies that were positively and negatively affected by the COVID19 pandemic which were listed on the Indonesia Stock Exchange for the 2018-2020 period, namely the miscellaneous industries sector, basic and chemical industry sector, pharmaceutical sub-sector, telecommunications sub-sector, health subsector and cosmetics sub sector. The number of companies that meet the criteria in this study is 300 companies selected sampel research using purposive sampling. This analysis method uses multiple regression using SPSS 22 and eviews. Based on the result of the analysis show that impression management has not effect on the firm value, background education of the board commissioners is moderating relationship between impression management and firm value, the result has no effect. pandemic covid-19 effect is moderating relationship between impression management and firm value, the result has an effect