<p><em>This study aims to review previous research regarding the effect of earnings management and firm size on firm value. The method used is a qualitative descriptive analysis approach using secondary data in the form of previous research results. Google Scholar is a place for data obtained in this study using keywords related to company value, earnings management, and company size. The research population is in the form of articles/research results on factors that influence firm value in terms of earnings management and firm size. While taking samples using a purposive sampling technique with the characteristics: 1) articles that have been published and accredited by SINTA; 2) articles published between 2016-2022; 3) articles on the topic of company value, earnings management and company size. Data analysis techniques use literature reviews on previous research articles related to the effect of earnings management and firm size on firm value. The results of the study stated that earnings management has a positive and significant influence on firm value. Meanwhile, firm size has no effect on firm value. With the results of this research, it is hoped that it can be used by investors and companies as input in describing and considering decision making and policies related to capital to be invested in the company to be selected.</em></p>
<p><strong><em>Keywords: Earnings management; Company Size; the Value of the Company</em></strong></p>