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All Journal The Accounting Journal of Binaniaga AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Fitri Dwi Febrianti
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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GREEN INTELLECTUAL CAPITAL CONSERVATISM EARNING MANAGEMENT, TO FUTURE STOCK RETURN AS MODERATING STOCK RETURN (Study of Mining Companies in Indonesia Listed on IDX for the Period of 2014-2019) Fitri Dwi Febrianti; Sugiyanto Sugiyanto; Juwita Ramandani Fitria
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.407

Abstract

This study aims to analyze The Moderating Stock Rreturn of Green Intellectual Capital, Conserva- tism, and Real Earning Management on Future Stock Returns on mining companies listed on the Indo- nesia Stock Exchange Period 2014 - 2019. This type of research is quantitative research in which this research is done by explaining the results of data from the calculation of numbers that are calculated and analyzed. The analysis used in this research is regression analysis, where regression analysis esti- mates the magnitude of the coefficients resulting from a linear equation involving one independent variable to be used as a predictor of the value of the dependent variable. The results of this study indi- cate that Intellectual capital has a significant effect on future stock returns, Conservatism has a signifi- cant effect on future stock returns, Earning management has a significant effect on future stock returns, Simultaneous results Green Intellectual capital, conservatism, earning management simultaneously have an effect on future stock returns, the moderating future stock return on stock returns. These find- ings indicate that in sample companies, future stock returns on stock returns have no implications
GOOD CORPORATE GOVERNANCE AND TAX AVOIDANCE TO COST OF DEBT WITH GROWTH OPPORTUNITYAS MODERATING (Empirical Study on Manufacturing Company and Finance Service Listed in IDX 2015-2019) Sugiyanto Sugiyanto; Fitri Dwi Febrianti; Suripto Suripto
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.406

Abstract

Principles of good corporate governance can strengthen the relationship between the effect of Tax Avoidance, the Board of Commissioners and Managerial Ownership of the Cost of Debt on manufacturing companies listed on the Indonesia Stock Exchange (IDX). The hypothesis in the study uses the Eviews tool, tested 3 models 1) approach before using partial moderating (2) approach before using simultaneous moderating (3) The moderating growth opportunity.Samples consist of purposive sampling model with multiple linear regression analysis methods. The data used is the company's financial statements for 2015-2019. Research was taken from 28 selected manufacturing companies listed on the Indonesia Stock Exchange (IDX) and found samples 140 financialstatements.The results of observation were obtained partially by Tax Avoidance has a significant effect on the Cost of Debt, the Board of Commissioners has not a significant effect on the Cost of Debt, and Managerial Ownership has a significant effect on Cost of Debt. While simultaneously Tax Avoidance, Board of Commissioners, and Managerial Ownership influence the Cost of Debt. The moderating of growth opportunity strengthens the relationship between Good Corporate Governance and positive coefficient on the cost of debt, strengthened by the Leverage and Size control variables
Peranan Green Accounting Pemoderasi Hubungan antara Green Intellecetual Capital dengan Earning Management : Studi Empiris Perusahaan IDX periode tahun 2020-2025 Fitri Dwi Febrianti; Sugiyanto Sugiyanto; Rachmat Kartolo
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i2.1971

Abstract

his study is grounded in the growing shift from “profit at all cost” to “profit with purpose,” where companies are expected to balance financial performance with environmental responsibility. In the context of the green economy, Green Intellectual Capital (GIC) plays a strategic role in promoting efficient resource use, ecological awareness, and responsible business practices through integrated reporting. This research examines the effect of Green Intellectual Capital on earnings management, with Green Accounting incorporated as a moderating variable. The objective is to analyze whether Green Accounting strengthens or weakens the relationship between GIC and earnings management among companies listed on the Indonesia Stock Exchange (IDX). This study employs a quantitative associative approach using secondary data. The population consists of 150 industrial companies listed on the IDX during the 2020–2025 period, with a purposive sample of 25 firms. Panel data regression analysis and Moderated Regression Analysis (MRA) were conducted using EViews. The findings indicate that Green Intellectual Capital significantly influences earnings management. Structural capital and relational capital show a positive effect, while human capital is not significant. Green Accounting strengthens the overall relationship, although the interaction with structural capital weakens the effect. These findings provide implications for investors, creditors, and policymakers in supporting sustainable capital expenditure decisions.
Co-Authors Juwita Ramandani Fitria Rachmat Kartolo Sugiyanto Sugiyanto Suripto Suripto