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All Journal Owner : Riset dan Jurnal Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Rantung, Diestri Margaret
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Economics, Econometrics & Finance

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Pengaruh Pengungkapan Modal Intelektual, Asimetri Informasi, dan Profitabilitas Terhadap Manajemen Laba Riil Rantung, Diestri Margaret; Salim, Susanto
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2030

Abstract

The purpose of this study was to examine the effect of intellectual capital disclosure using Intellectus Model, information asymmetry, and profitability through the ratio of ROA (Return on Assets) on real earnings management in primary consumer goods companies that listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. This research is a quantitative study which using secondary data that were obtained from the official website of the Indonesia Stock Exchange (IDX) in the form of annual financial report. The sample selection used is purposive sampling method in order to obtain 25 companies. The criteria used in this study were as follows: sample selection criteria and for companies that have been registered since 2014, not classified as primary consumer goods or agricultural food product industry, and have complete financial report data from 2015-2019. The analysis technique used is Multiple Linear Regression (MLR) through the Statistical Package for the Science 25 (SPSS 25) program with data tabulated using Microsoft Excel. The results of this study indicate that: intellectual capital disclosure using Intellectus Model has no effect on real earnings management, information asymmetry has a positive effect on real earnings management, while profitability through the ratio of ROA have no effect on real earnings management.
Effect of Intellectual Capital and Corporate Social Responsibility on Firm Value with Tax Avoidance as Moderating Variable Rantung, Diestri Margaret; Ruslim, Herman
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5809

Abstract

This study examines the impact of intellectual capital and corporate social responsibility (CSR) on firm value, with tax avoidance as a moderating variable. It focuses on primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample, selected through purposive sampling, includes 37 companies that met specific criteria. Moderated regression analysis (MRA) was performed using Eviews 13 and SPSS 25, with data prepared in Microsoft Excel. The study found that intellectual capital significantly increases firm value, demonstrating that companies using knowledge-based resources effectively see improved market performance and competitive advantage. Conversely, corporate social responsibility (CSR) and tax avoidance showed no significant effects on firm value, indicating these factors did not drive value creation within primary consumer goods firms. Additionally, tax avoidance did not significantly modify the relationship between intellectual capital and firm value, or between CSR and firm value, showing that tax strategies did not impact these relationships.
Co-Authors Herman Ruslim Salim, Susanto