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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business
Kalalo, Annabelle Deva
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH MODAL INTELEKTUAL TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI PEMEDIASI Kalalo, Annabelle Deva; Sofian, Sofian
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 1 (2022): June 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.029 KB) | DOI: 10.32424/1.sar.2022.7.1.6749

Abstract

This study examines the effect of intellectual capital on earnings quality mediated by earnings management. The variables in this study were each measured by Value Added Intellectual Capital (VAIC), Discretionary Accruals (DA), and Real Earnings Management (REM). The object of this research is manufacturing companies listed on the IDX in a row in 2017-2020. The data analysis used in this study is multiple linear regression analysis and path analysis. The results show that intellectual capital has a significantly positive effect on earnings quality but becomes significantly negative on earnings quality when mediated by earning management. This research is expected to be useful for companies to add insight into intellectual capital and earnings management so that the earning quality of the company can become more qualified.
Co-Authors Sofian, Sofian