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CORPORATE GOVERNANCE MODERATES THE EFFECT OF EFFICIENCY, INTELLECTUAL CAPITAL, LIQUIDITY ON BANKING EARNINGS MANAGEMENT Gumala Sari, Egi; Murtanto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.1045

Abstract

This study aims to see the effect of efficiency, intellectual capital, liquidity risk on earnings management with corporate governance as a moderating variable. This research also makes This study uses purposive sampling method as a sample selection method. The population of this research is all banking companies, amounting to 45 companies. Based on predetermined criteria, a sample of 33 companies was selected with an observation period of 6 years from 2015-2020. This study found that efficiency, intellectual capital, and corporate governance have a negative effect on earnings management. The variables of liquidity risk, firm size and capital adequacy have a positive effect on earnings management. For the moderating variable, corporate governance strengthens the relationship between efficiency and earnings management, as well as intellectual capital on earnings management. The moderating variable of corporate governance weakens the relationship between liquidity risk and earnings management
Co-Authors Agus Salim Alwi Rozaq An Nawawi Andre Rizky Mandala Pamungkas Suherman Aniswati, Khusnul Aprilia, Natasya Angela Ardhanareswari, Ni Luh Putu Saraswati Ardiansyah, Farhan Arif Mulyono Artila Sayyidina Fasya Arya Manda Ayu Aulia Oktaviani Ayuni Fitria Chen, Robin Egi Gumala Sari Endah Tri Wardhani Erna Fathurahman, Iman Mastur Fatiha, Alifia Silvi Firman, Hideaki Rizky Mumtaz Githa Widyastuti, Katarina Gunawan, Meyta Syahanda Harrisy, Giri Ramadhan Hayyin Isnaini Irnadya, Vira Iskandar, Wendy Jagad Bayu Seto Jesslyn Lulu Khansa Komala Maharani Juniar Mulyadi Salim Mir’az, Raffa Tianisyah Mustofa, Adinda Jasmine Ginitri Nabila Luthfiyah Azhar Nata, Sofian Noor, Ice Nasyrah Nugroho, Eko Adi Nurhafifah Amalina Octaviani, Dian Oktaviani, Fajria Pertiwi, Arinda Deswanti Rahmandika Adipradana Regina J. Arsjah Regina Jansen Arsjah Rical nur Udin Safitri, Fitroh Ilma Safitri Samuel Febrian Saraswati, Antika Sari, Diah Novita Shafrani Dizar Tanaya, Priscillia Cindy Wahyuni, Lidia Wirapratama, Ramma Yudhaputri, Egabetha Amirah Zulkarnaen, Regita