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All Journal Journal of Accounting Science Jurnal Nusa Sylva Scientific Journal of Reflection : Economic, Accounting, Management and Business AGRIPEAT JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Public Health Education PIKAT Jurnal Al-Fatih Global Mulia Land Journal Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Teknologi Lingkungan UNMUL Jurnal Kesehatan Pertiwi Jurnal Nusa Akuntansi
Supriadi, Adi
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Nursing Public Health Social Sciences Other

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Journal : Journal of Accounting Science

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Intellectual Capital and Managerial Ownership at the Cost of Capital: Earnings Management as Moderation: Modal Intelektual Dan Kepemilikan Manajerial Pada Biaya Modal: Manajemen Laba Sebagai Moderasi Supriadi, Adi; Aryati, Titik
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1621

Abstract

This study aims to examine and analyze empirically the effect of managerial ownership and intellectual capital on the cost of capital moderated by earnings management. The population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the sample is determined by purposive sampling. The sample used consisted of 73 companies during the 2016-2019 period. All variables are measured by their respective ratios, earnings management is measured by Stubben's discretionary income model, this research hypothesis is tested using multiple regression using eviews 9 as an analysis tool. The results of the first hypothesis show that managerial ownership has no significant effect on capital either positively or negatively. The results of the second hypothesis that intellectual capital has a negative effect on the cost of capital have been proven because in addition to being significant in this study, it is also in accordance with the hypothesis that the researcher made. The results of the third hypothesis of earnings management strengthen the effect of managerial ownership on the cost of capital, it is not proven because earnings management as a moderating variable in the study has no effect. The results of the fourth hypothesis that earnings management weaken the influence of intellectual capital on the cost of capital are not proven because earnings management in this study as a moderating variable in this study has no effect.
Co-Authors Andi Nugroho, Andi Azwari, Fachruddin Benedicta, Christine Elia Dermawan, Bintang Diepa Febriana Wulandari Fathur Rachman, Rizaldy Ginting, Jimmy Paulino Hadidjah, Kemala Hendriyanti, Sri Hidayah, Wardatul Iftiani, Nurul Iryadi, Roni Isra, Nur Joko Triyono Kittie Uda2, Saritha Kunnati, Kunnati Listiyaningsih, Listiyaningsih Ma'ruf, Shalehudin Denny Martha Ekawati Siahaya Niswatun Hasanah Pangaribowo, Estu Rahma, Nuzula Elfa Sarie, Haryatie Siahaya, Martha E. Soleh, Mualim Sumayyah Susaldi Taufiq Rinda Alkas Titik Aryati Wahyuni, Rusli Wardhani, Ritma Putri Wulandari, Diepa Febriana Yudi Prasetyo Yuliyati, Insulinde Yusrina Ahliani, Amalulia