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

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.