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All Journal Monex: Journal of Accounting Research Akurasi : Jurnal Studi Akuntansi dan Keuangan
Abdul Fanni, Aulizza
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Economics, Econometrics & Finance

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The Interplay of Intellectual Capital And Earnings Management on Corporate Valuation: Insights From Financial Services Companies Abdul Fanni, Aulizza
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.
MANAGERIAL ABILITY, INCOME SMOOTHING DAN EARNINGS INFORMATIVENESS: BUKTI DARI PASAR MODAL INDONESIA Fuadi, Fauzan; Mustika Ratu, Dewi; Abdul Fanni, Aulizza
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i2.274

Abstract

Hubungan antara perataan laba dan keinformatifan laba ditentukan oleh alasan mengapa perusahaan menggunakannya. Mengambil keuntungan dari adanya motif oportunistik dalam melakukan perataan laba di perusahaan Indonesia, penelitian ini menginvestigasi apakah perataan laba mengurangi tingkat keinformatifan laba. Penelitian ini memperluas literatur dengan mempertimbangkan apakah kecakapan manajerial dapat memperlemah hubungan antara perataan laba yang bersifat oportunistik terhadap keinformatifan laba. Penelitian ini menggunakan sampel 356 observasi perusahaan dan tahun yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 sampai 2018. Hasil penelitian ini menunjukkan bahwa perataan laba secara signifikan mengurangi keinformatifan laba dan hubungan tersebut diperlemah oleh manajer berkemampuan tinggi. Penelitian ini menunjukkan hasil yang konsisten setelah dilakukan uji ketahanan. Sementara penelitian sebelumnya pada topik perataan laba, keinformatifan laba dan kecakapan manajerial terutama berfokus pada negara maju, hanya ada sedikit bukti pada negara berkembang. Sejauh pengetahuan kami, penelitian ini adalah yang pertama menginvestigasi peran kecakapan manajerial dalam memitigasi dampak perataan laba pada keinformatifan laba dalam konteks Indonesia.
Co-Authors Fuadi, Fauzan Mustika Ratu, Dewi