Article Per Year (5 Year)
p-Index From 2020 - 2025
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All Journal Journal of Economic, Bussines and Accounting (COSTING)
Maria Goerti Kentris Indarti
Universitas Stikubank Semarang
Economics, Econometrics & Finance

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PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI TAHUN 2020-2023 Fidya Nurafni Ulhaq; Jacobus Widiatmoko; Maria Goerti Kentris Indarti
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): 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.v7i6.11854

Abstract

This research was conducted to examine the influence of intellectual capital and corporate governance on earnings management with company size, leverage, profitability as control variables. The population in this research is sub-textile and garment companies listed on the Indonesia Stock Exchange in 2020-2023. Data is analyzed as secondary taken from financial reports listed on the Indonesian Stock Exchange. Sample selection was carried out using a purposive sampling technique, so that a sample of 80 data was analyzed. The analytical method used in this research is the multiple linear regression method. The research results show that intellectual capital has a negative effect on earnings management, the board of commissioners, independent audit committee and audit quality have a negative effect on earnings management.
Co-Authors Fidya Nurafni Ulhaq Widiatmoko, Jacobus