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Andrianto Andrianto
Telkom University
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Journal : Journal of Social Research

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The Effect of Gross Profit Margin, Intellectual Capital, Investment Opportunity Set on Firm Value with Earnings Management as an Intervening Variable Andrianto, Andrianto; Amin, Aminul
Journal of Social Research Vol. 2 No. 10 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i10.1392

Abstract

Firm value is indicated to be influenced by several factors such as gross profit margin, intellectual capital, investment opportunity set, and earnings management. This study aims to determine the effect of gross profit margin, intellectual capital, and investment opportunity set either directly or indirectly through earnings management on firm value. This study used a sample of food and beverage companies listed on the IDX for the period 2017-2021 totaling eighteen companies. The study used secondary data with time series and cross-section panel data. The sample selection was carried out by purposive sampling. The analysis technique used to test the hypothesis is path analysis. The quantitative approach was used in this study, with multiple linear regression analysis tools and using the SPSS 22 program. The results showed that partially gross profit margin affects earnings management. Intellectual capital affects earnings management. Investment opportunity set has no effect on earnings management. Gross profit margin affects firm value. Intellectual capital has no effect on firm value. Investment opportunity set affects firm value. Earnings management has no effect on firm value. Indirectly gross profit margin on firm value through earnings management the results have no effect. Indirectly intellectual capital on firm value through earnings management has no effect. Indirectly investment opportunity set on firm value through earnings management has no effect. This study provides information on factors that affect firm value and adds empirical evidence related to earnings management as an intervening variable.
Co-Authors A, Ford Ance Abdulloh, Muchammad Raafi Achmad Reza Adnan, Syaiful Afnita, Nora Akmal Nur Arifin Akram, Muhammad Rafiul Alam, Citi Hasanah Nur Alamsyah, Nanang Alvian Fajar Setiawan Amanah, Fisa Amin, Aminul Amris, Firda Khairati Andi Dwi Riyanto Andita Putri, Sheila Anggraeni Putri, Sukmawati Annanda, Yefri Anugrah Siregar, Wira Aqil, Sultan Arifin, Akmal Nur Arindanie, Amelia Asep Sufyan Muhakik Atamtajani Ayunda, Salsabila Azamel Fata Badriyatul Muniroh, Badriyatul Cahyo Sasmito Chris Chalik Christian Hutasoit, Roby Dandi Yunidar Dani Arifudin Diana Artamevia Khoirunnisa Dona Saphiranti Dudik Djaja Sidarta Duski Samad Edwin Buyung Syarif Efendi, Syafrizal Elisa, Erlin Enggar Budi Pratama Enny Istanti Fajar Astuti Hermawati Fajar Sadika Fajri, Muhammad Afhandry Farida Ariani FATHUR ROHMAN Fitri Nuraini, Fitri Giat Karyono Gusnita, Fitri hardiansyah, bagus Hardy Adiluhung Harsoyo, Primasitha M. Harsoyo, Primasitha Maharany Hermawan, Hanestya O. Hidayah, Teguh Ibadurrahman, Pejagote Ica Ramawisari Idris, Saufi Zahra Ihsan, Naufal Fadlan Ikbal, Ahmad Imam Tahyudin Imam, Muhammad Fadhil Imtihan Hanom Indragunawan, Cakti Iskandar, Muh Faldi Julhadi, Julhadi Khoirunnisa, Diana Artamevia Kusuma, Gabrielle Mahanaim Lahmi, Ahmad Lestari, Sella Rizkita Lutvia Ebd, Adinda Nadya Mawarni, Wulan Eka Msitam, Zainulfikar Putera Wardana Mufid, Abiyyu Rozan Muhakik Atamtajani, Asep Sufyan Muhakik, Asep Sufyan Muhammad Ramadhan Muhammad, Akbar R. Muhammad, Raafi Nur Mukhtar, Salsabila Muqowim, Muqowim Nindya Kartika Kusumayati Ningsih, Sri Wahyuni Nisrina, Nabila Ratu Nofitayanti, Nofitayanti Noviyani, Rafiqa Nugroho, J Nur Handayati Nuruddin Hady Nuvus, Alviyatul Ainin Oky Setiawan Pardosi, Pardomuan Pikir, Budi S Prabu Wardono Prasetya, Bima Pregustama, Moch Refqi Prinata, Fadhil Surya PUTRA, AHMAD Putri, Ardella Anindya Rahmansyah, Farhan Rahmiyati Rahmiyati, Rahmiyati Rais, Zaim Ramadhan, Rizki Aulia Ratri, Anudya Kartika Refdilzon Yasra, Refdilzon Rehani rehani Revanza Vialdi, Mohammad Rieska Maharani, Rieska Rizka Rachmawati Rizkiawan, Ronaldi Robbany, Fadly Rohmah, Nadhifa Ainur Rozak, Rofiq 'Abdul Rozak, Rofiq ‘Abdul Rully Hidayatullah Sabaniah, Nofetriani Safitri, Winda Saputra, Edriagus Saputra, Syahnan Sayuti, M. Sheila Andita Putri Solly Aryza Sony Wibisono Sri Untari Sumiarti Sumiarti Sundari Indah Wiyasihati Supriani, Bella SURYANINGRUM, EVI Sutrisno, Sutrisno Suyitno Suyitno Syafruddin Syafruddin Syah, Imran Syahputri, Marwah Annie Syamsurizal Syamsurizal - - Tahyudin, Imam Zaheen Teguh Hadi Wibowo Terbit Setya Pambudi Tikaningsih, Ades Triana, Yeni Wahyu Prawesthi Wahyuni, Yosi Sri Wandi, Joni Indra willy.masrur@gmail.com Yahdi, Putri Octavia Regina Yani, Putri Andri Yanti, Novita Yanuar Herlambang Yoga Pujiraharjo Yulia Fitria Zaini, Bagas SI.