Jurnal Keuangan dan Perbankan
Vol. 20 No. 1 (2023): Jurnal Keuangan Dan Perbankan, Volume 20 No. 1, Desember 2023

Pengaruh Intellectual Capital dan Kinerja Keuangan terhadap Manajemen Laba pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021

Ardiansyah, Nabiila Putri (Unknown)
Sadikin, Dikdik Saleh (Unknown)

Article Info

Publish Date
15 Dec 2023

Abstract

This study aims to determine the effect of Intellectual Capital and Financial Performance on Earnings Management in food and beverage companies for the period 2018–2021. This study used 28 food and beverage companies listed on the Indonesia Stock Exchange using a purposive sampling method. Hypothesis testing was carried out in this study using descriptive statistics using panel data regression analysis method. The results of this study indicate that Intellectual Capital has a positive effect on Earnings Management. Meanwhile, financial performance proxied by Return on Assets (ROA) has a negative effect on Earnings Management.

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Journal Info
Jurnal Keuangan dan Perbankan
Website

Abbrev

jkp

Publisher

Sekolah Tinggi Ilmu Ekonomi indonesia banking school

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Keuangan dan Perbankan (JKP) adalah jurnal ilmiah yang diterbitkan oleh STIE Indonesia Banking School sebagai media publikasi salah satu kegiatan Tridharma Perguruan Tinggi di bidang penelitian dan pengabdian masyarakat. Terbit dua kali dalam setahun pada bulan Juni dan Desember. Merupakan ...