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Journal : SAR (Soedirman Accounting Review): Journal of Accounting and Business

PENGARUH MODAL INTELEKTUAL TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI PEMEDIASI Kalalo, Annabelle Deva; Sofian, Sofian
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 1 (2022): June 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.029 KB) | DOI: 10.32424/1.sar.2022.7.1.6749

Abstract

This study examines the effect of intellectual capital on earnings quality mediated by earnings management. The variables in this study were each measured by Value Added Intellectual Capital (VAIC), Discretionary Accruals (DA), and Real Earnings Management (REM). The object of this research is manufacturing companies listed on the IDX in a row in 2017-2020. The data analysis used in this study is multiple linear regression analysis and path analysis. The results show that intellectual capital has a significantly positive effect on earnings quality but becomes significantly negative on earnings quality when mediated by earning management. This research is expected to be useful for companies to add insight into intellectual capital and earnings management so that the earning quality of the company can become more qualified.
Co-Authors A.A. Ketut Agung Cahyawan W ABDUL AZIS MANURUNG, ABDUL AZIS Adhi, M. Aryono Agnes Utari Widyaningdyah Agustiawan, Agustiawan Amini Amini Andi Suryadi Andini, Andini Anto, Monalisa Putri Apriandani, Babby Aprilia, Risna AR, Andi Arienda, Della Ayu, Rianda Rita Azzahra, Jessie Bernadetta Diana Nugraheni Damis, Sariana dermawan, ari Dewi, Lusi Oktavia Dhonanto, Donny DIAH AYU SATYARI UTAMI Dwi Riyanti Ella, Nanda Eni Rosnija Eusabinus Bunau Fatoni, Iza Fauzan . Febriani Tanjung, Indayana Fitra Mulia Jaya Gunawan, Erick Teofilus Hadi Pranoto Haran, Rosalia Teodora Harlianto T, Harlianto T Hasma Putri, Noni Ayu Hendra Wijaya Hidayat, Wahid Hudaya Latuconsina Ikromatun Nafsiyah Indra Prasetia, Indra Indra, M. Ismail Ismail Johan K.W., Johan K.W. Kalalo, Annabelle Deva Katresna, Mustika Lina Lina Luwandi Suhartono Marluwi, Marluwi Marsal, Doni Megawati - Muhammad Akbarurrasyid Muhammad Subhan Hamka Muzli, Muzli Naibaho, Jessica Ester Najamuddin Najamuddin, Najamuddin Nandasari, Horiyeh Nasution, Alfiandi Wisudawansyah NINGSIH, NINGSIH Nugroho, Yonathan Paskah Tri Nurhadiansyah, Muhammad Irvan NURWAHIDAH NURWAHIDAH Perwitasari, Lia Putra, Rizky Agustia Putri, Annisa Suryani R, Hanifah A Rahardjo, Hartono Rahayu, Reni Rasyidah Rasyidah Rih Laksmi Utpalasari Riskiyono, Joko Riya Liuhartana Nasyiruddin Rizal Fahmi Romadhon, Rakhmat Akhiri ROSFIANSYAH, ROSFIANSYAH S. Patricia Febrina Dwijayanti Sari, Jamila Sarjani, Tri Mustika Sembiring, Rinawati Siregar, Nira Pradina Siti Lestari Sopialena . Soraya, Aida Sri Jaya Lesmana Sudinno, Dinno Sujabar, Sujabar Sulieman, Abdellatief A. Sumantri Sumantri Sundoko, Ahmad Suryadi, Andi Suryoprabowo, Steven Susylowati, Susylowati Syafrizal Syafrizal Syaifudin, Encik Akhmad Syarif Husin Tarigan Sibero, Jitasari Triayu Rahmadiah Ulya, Nanda Himmatul urai salam Vini Taru Febriani Prajayati Wahdini, Anisa Wardah Wardah Yusanti, Indah Anggraini