p-Index From 2021 - 2026
14.713
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Bisnis dan Manajemen Jurnal Dinamika Akuntansi Jurnal Pendidikan Akuntansi Jurnal Manajemen dan Bisnis Sriwijaya Media Ekonomi dan Manajemen Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) Benefit: Jurnal Manajemen dan Bisnis JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Riset Akuntansi Terpadu Indonesian Journal of Sustainability Accounting and Management Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Manajemen Indonesia JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science Jati: Jurnal Akuntansi Terapan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Kompartemen : Jurnal Ilmiah Akuntansi AKTSAR: Jurnal Akuntansi Syariah Muhammadiyah International Journal of Economics and Business SENTRALISASI JURNAL MANAJEMEN (EDISI ELEKTRONIK) International Journal of Social Science and Business JABE (Journal of Applied Business and Economic) Istinbath: Jurnal Hukum dan Ekonomi Islam PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics Iqtishoduna: Jurnal Ekonomi Islam JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi eBA Journal: Journal Economic, Bussines and Accounting Akuntansi : Jurnal Akuntansi Integratif Journal of Islamic Accounting and Tax (JIATAX) JASF (Journal of Accounting and Strategic Finance) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Jurnal Ilmu Komunikasi Academia Open Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat DedikasiMU: Journal of Community Service Kontigensi: Jurnal Ilmiah Manajemen Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Arus Jurnal Sosial dan Humaniora Indonesian Journal of Innovation Studies BISMA (Bisnis dan Manajemen) el-Jizya: Jurnal Ekonomi Islam Proceedings of The ICECRS Procedia of Social Sciences and Humanities Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Indonesian Journal of Islamic Studies Journal of Islamic and Muhammadiyah Studies Prosiding University Research Colloquium JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Sewagati Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Amkop Management Accounting Review (AMAR) Indonesian Journal of Sustainability Accounting and Management Journal of Culture Accounting and Auditing Innovative Technologica: Methodical Research Journal IJEIRC International Journal Multidisciplinary Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Journal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy Frontiers in Research Journal IECON: International Economics and Business Conference Jurnal Akuntansi Proceeding of International Conference on Social Science and Humanity International Journal of Business, Law and Political Science
Claim Missing Document
Check
Articles

THE EFFECT OF INTELLECTUAL CAPITAL, EARNINGS MANAGEMENT AND COMPANY AGE ON THE COMPANYS’S FINANCIAL PERFORMANCE: AS IMPLEMENTATION OF ACHIEVEMENTS SUSTAINABILITY DEVELOPMENT GOALS NO.8 Wati, Deby Fatmah; Hermawan, Sigit
International Journal of Business, Law and Political Science Vol. 2 No. 11 (2025): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v2i11.365

Abstract

Objective: This study aims to determine the effect of intellectual capital, earnings management, and company age on company financial performance (as an implementation of Sustainable Development Goal No. 8). Method: The research method used is quantitative. The population was taken from LQ45 companies listed on the IDX from 2019 to 2023. Sampling was conducted using purposive sampling. The research population consisted of 100 companies, but after passing the specified sampling criteria, only 95 companies remained. The data analysis technique used was descriptive statistical analysis, using multiple regression analysis, with the Statistical Package for Social Sciences (SPSS) Statistics version 26 software. Result: The results of the study show that Intellectual Capital and Company Age have a positive and significant effect on Financial Performance, while Profit Management has a negative and significant effect on Financial Performance. Novelty: The implications of this study are to provide additional information for investors to be more cautious in investing, and to serve as a consideration for investors in formulating investment strategies so that they can more comfortably use all of their funds to avoid losses due to financial statement phenomena and manipulation occurring in companies.
Co-Authors Abdul Roziq Fanshury Afiyah Nurul Maf’ulah Agustina, Eura Kurnia Ahmad Qomarudin Aisha Hanif Akbar, Zoramchev Akhmal Mulyadi Ali Maskur Amalia, Dina Ananda Nur Amalia, Nadhifah Hikma Adi Amelia Nugraha Dini Amelia Nugraha Dini Andari, Miranda Putrin Anggun Amalia, Anggun Anis Masrifah Arifin, Mochamd Djainul Arista, Sintha Wahyu Ariyani, Anita Ariyanti, Islamiya Azel Raoul Reginald, Azel Raoul Bayu Wardhana Bellina Reggita Candrawati, Clarisa Ika Chandra Pratama Rulidha Cicik Suciati Cindi Dwianti Roswita Cintya Devi Retno Ardianti Clarisa Ika Candrawati Cut Ami Rahmah Cynthia Tamara Surya D, Yuli Setyawati Dessy Kartika Yudityawati Detak Prapanca Dewi Andriani Dewi Komala Sari Dewi Kurnia Sari Diah Yuliastri Diah Yuliastri Dian Berkah Dian Novita Sari, Dian Novita Diana Kartika Pramodha Wardhani Diana Septy Mega Altino Dina Ayu Putri Dina Rofita Dinda Putri Kusuma Wardani Dini, Amelia Nugraha Duwi Rahayu Duwi Rahayu Dwi Anjani Dwi Auliyah Eka Putri Sayekti Eka, Bryan Elsaviyanto, Yumna Almnas Emmira iffat Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Eny Maryanti Eny Maryati Erva Rudianti Ety Nur Zunaida Ety Nur Zunaida, Ety Nur Eva Eva Fachrudin Arozy Fadilla Rahmawati Fadiyah, Nur Laily Fahruddin, A'rasy Fanshury, Abdul Roziq Fauzan, Risqi Rachmadi Febyola, Caesar Fernanda, Erfina Fibriani Awalia Ramadhani Fierda Lestari Sarpangga Putri Fifi Khumairo Firdaus, Arsy Maulana Firna Septyaningrum Fita Fitria Lestariana Fitri Indah Wahyu Ning Tyas Fitri Wulandari Fitriah Sukandar Habibie, Muhammad Yusuf Hadiah Fitriyah Hadiah Fitriyah Hadiah Fitriyah Hadyan Caesar Ahmargatu Hariati, Eby Amelia Herby Ernanto Idayati, Farida Iffah Qonitah Ihza M, Yusril Imelda Dian Rahmawati Indah Dwi Lestari Irwan Alnarus Kautsar Islamiyah, Maya Adillah Jamaludin Jamaludin Jihan Fadhila Junjunan, M Ilyas Kharisma, Risky Ageng Khasanah Ikhmah Kristika, Intan Dharma Lina Rahma Wati Liswatul Khasanah Lukman Hudi Lusi Andriyani M Ilyas Junjunan Maf’ulah, Afiyah Nurul Mariya Ulfa Maryati, Eny Masjhur, Ahmad Masrifah, Anis Masruroh, Dewi Masyita, Siti Maulidia Dewi Azhari Maya Diah Nirwana Mayang Novita Sari Mirza Chusnainy Mokh Irwanto Mudji Astuti Muhammad Fatihul Iman Muhammad Nasih Muhammad Saleh Muhammad, Nur Sa'adah MULYADI Mulyadi Mulyadi Murdaningsih, Sri Rahayu Nadia Nurifayza Sufiyanti Nasih, Muhammad Nengtyas, Yunita Multi Nihlatul Qudus Sukma Nirwana Niko Fediyanto Nilam Sari Ningsih, Nur Ayu Setia Ninik Khuzaimah Nourma Ninil Alfariza Nur Amalina Nisfa Salisa Nur Azizah nur diana Nur Ravita Hanun Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik Nurul Fauziah Nurul Yaqin Otto Masyad Susanto Prasetyo Utomo Qonitah, Iffah raditya koesdijarto putra Rahmadhani, Ali Zainuri Rahmawati A., Silviana ranny buggy wahyu Ratna Nugraheni Ratna Nugraheni Restu Widya Rini Restu Widya Rini, Restu Widya Ridho Dwiki Dharmawan Rifdah Abadiyah Rifdah Abdiyah Rita Ambarwati Rita Ambarwati Sukmono Rizka Aulia Ferisanti Rochani, Oktavia Siti Rochman, Muhamad Alif Aulia Rochman, Saiful Rodiyah, Ainur Ruci Arizanda Rahayu Ruci Arizanda Rahayu Ruci Arizanda Rahayu Sabillah, Natasya Safitri, Lia Saiful Ukamah Salsa Billa Rahma Imania Sari, Lilin Nur Indah Sarwenda Biduri Septiawan, Fahrizal Setiyawati, Yuli Setiyono, Wisnu Panggah Setyawardani, Lydia Shinta Didin Hari Mariana Shofiya, Lailatus Sholikhah, Alfiyatus Sintha Wahyu Arista Siti Fatimah Sri Wahyuni Sriwahyuni, Diana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Suciati , Cicik Sumartik Sumartik Supardi Supardi Supardi Supardi Susanto, Otto Masyad Sutrisno Sutrisno Tri Yuda Lesmana Udik Arif Muzaiyyin Ulhaq, Syafa Vania Ulum, Zatul Karamah Ahmad Baharul Ummy Imaniar Mardiyanti Ummy Imaniar Mardiyanti, Ummy Imaniar UTOMO, PRASETYO Valerina stasia putri vinsa adi laksana Wardani, Shintya Wati, Deby Fatmah Wati, Lina Rahma Wika Nurlia Winanti Ita Aflakhah Wisnu P Setiyono Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Wulandari, Indah Apriliana Sari Yuli Setiyawati