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All Journal Journal of Economic, Bussines and Accounting (COSTING) Bilancia : Jurnal Ilmiah Akuntansi Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) SWARNA SWARNA: Jurnal Pengabdian Kepada Masyarakat
Halimahtussakdiah Halimahtussakdiah
Universitas Islam Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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PENGARUH PRUDENCE DAN INTELEKTUAL CAPITAL TERHADAP MANAJEMEN LABA DENGAN VARIABEL KOMITE AUDIT SEBAGAI VARIABEL MODERASI Halimahtussakdiah Halimahtussakdiah; Sanusi Ariyanto; Alfi Nopriyanti
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15250

Abstract

This study aims to analyze the influence of prudence and intellectual capital on earnings management, with the audit committee serving as a moderating variable. The research adopts a quantitative approach using regression analysis to examine data from companies listed on the Indonesia Stock Exchange. The results indicate that prudence has a positive and significant effect on earnings management practices, meaning that companies that are more cautious in managing profits tend to avoid earnings manipulation. On the other hand, intellectual capital does not have a significant impact on earnings management, suggesting that an increase in knowledge and innovation within the company does not necessarily reduce earnings management practices. Furthermore, the audit committee has been proven to strengthen the effect of prudence on earnings management but does not strengthen the effect of intellectual capital on earnings management. These findings highlight the important role of the audit committee in overseeing and enhancing the transparency of financial reporting while ensuring compliance with applicable accounting principles.
Co-Authors Afifah Amalia Siagian Agustin, Hamdi Alfi Nopriyanti Bustamam, Nawarti Desmawati Desmawati Haswari Hasan Hidayat, Dina Ika Wulandari M. Irfan Rosyadi Natasha Kumala Sari Noviamdah Kurniawati Raja Ade Fitrasari Mochtar Raja Ria Yusnita Sannia Rifka Harahap Sanusi Ariyanto Sintia Sintia Siska Siti Azzahra Suharti Yuarawati Yuarawati