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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Mochammad Razel Putra Zalna
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Kesetaraan Gender, Transaksi Pihak Berelasi, dan Modal Intelektual Hijau Terhadap Manajemen Laba Mochammad Razel Putra Zalna; Christina Dwi Astuti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9351

Abstract

                 This study aims to examine the effect of gender equality, related party transactions, and green intellectual capital on earnings management. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2021-2023, totaling 166 observations obtained using purposive sampling technique. This study uses multiple regression analysis methods using SPSS 29.0. The results of this study indicate that partially only gender equality has a negative effect on earnings management. Meanwhile, related party transactions and green intellectual capital have a positive effect on earnings management. The results of this study simultaneously show that gender equality, related party transactions and green intellectual capital have an influence on earnings management.
Pengaruh Kesetaraan Gender, Transaksi Pihak Berelasi, dan Modal Intelektual Hijau Terhadap Manajemen Laba Mochammad Razel Putra Zalna; Christina Dwi Astuti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9351

Abstract

                 This study aims to examine the effect of gender equality, related party transactions, and green intellectual capital on earnings management. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2021-2023, totaling 166 observations obtained using purposive sampling technique. This study uses multiple regression analysis methods using SPSS 29.0. The results of this study indicate that partially only gender equality has a negative effect on earnings management. Meanwhile, related party transactions and green intellectual capital have a positive effect on earnings management. The results of this study simultaneously show that gender equality, related party transactions and green intellectual capital have an influence on earnings management.
Co-Authors Christina Dwi Astuti