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All Journal JURNAL AKUNTANSI DAN AUDITING Monex: Journal of Accounting Research
Aulizza Abdul Fanni
Universitas Diponegoro
Economics, Econometrics & Finance

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THE INFLUENCE OF INTELLECTUAL CAPITAL ON FIRM VALUE WITH EARNINGS MANAGEMENT AS A MODERATING VARIABLE: A STUDY IN FINANCIAL SERVICE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX) Aulizza Abdul Fanni; Fuad Fuad
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 2, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.16.2.18-38

Abstract

This research aims to examine the influence of intellectual capital performance on firm value and the moderating influence of earnings management on the relationship of intellectual capital with firm value in financial service companies listed on the Indonesia Stock Exchange during 2015 – 2018. Based on the population of 90 companies per year, a test of 69 sample companies that met the criteria of purposive sampling was conducted. The panel data regression technique is used to analyze the data. The findings show that intellectual capital provides a significant positive influence on firm value. Most notable contributions came from human capital and relational capital components, but not the structural capital component. This condition is considered good, although not ideal yet. Other findings reveal that earnings management did not moderate the relationship of intellectual capital with firm value. 
The Interplay of Intellectual Capital And Earnings Management on Corporate Valuation: Insights From Financial Services Companies Aulizza Abdul Fanni
Monex: Journal of Accounting Research Vol 14, No 2 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i2.8892

Abstract

Rising competition in the financial services industry is becoming more fierce, leading firms to explore innovative strategies to improve their market valuation. Within this context, intangible assets like intellectual capital and financial reporting methods such as earnings management have garnered more focus. This study investigates how intellectual capital performance and earnings management affect the corporate valuation, as proxied by Tobin’s Q, in the financial services companies listed on the IDX. It also identifies which elements of intellectual capital most significantly enhance the valuation. Out of the complete population, a sample of 69 companies was selected annually that fulfilled the criteria for selective sampling and further examined using panel data analysis. The results indicate intellectual capital positively influences firm value in a significant manner. The significant contributions arise primarily from the capital aspects of human and relational resources, whereas the structural component does not significantly impact firm value. This situation is regarded as favorable, though it is not yet optimal. In contrast, earnings management shows no statistically significant impact on firm value. These findings suggest that intellectual capital is a key value driver, whereas earnings management is not a reliable strategy for enhancing firm value in the context examined.
Co-Authors Fuad Fuad