The effect of intellectual capital on earnings quality with earnings management as intervening variable

Christianto, Mario (2023) The effect of intellectual capital on earnings quality with earnings management as intervening variable. Undergraduate thesis, Widya Mandala Surabaya Catholic University.

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Abstract

Financial statements provide its user with financial analysis information base of an entity that can be used by entity’s management and investors for economic decision. Management is supported by intellectual capital to produce excellent economic performance, however it also become a reason for the management to enact earnings management to meet investors expectation. This study aims to examine the effect of intellectual capital on earnings quality intervened by earnings management. The variables in this study were each measured with Value Added Intellectual Capital (VAICtm), Discretionary Accrual (DA), and Earnings Response Coefficient (ERC). The object of this research is manufacturing companies listed on the IDX during 2020 and 2021. The data analysis used in this study is multiple linear regression analysis and Sobel test assisted by the statistical application of IBM SPSS Statistic 23. The results shows that intellectual capital has no effect to earning quality even if it is intervened by earning management.

Item Type: Thesis (Undergraduate)
Department: S1 - Manajemen
Contributors:
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Sofian, Sofian
NIDN0714098905
UNSPECIFIED
Uncontrolled Keywords: Intellectual capital, earnings management, earnings quality
Subjects: Business > Accounting
Digital Business Management > Business > Accounting
Divisions: Faculty of Business > International Business Management Undergraduate Study Program
Depositing User: Users 12210 not found.
Date Deposited: 31 Jul 2024 09:34
Last Modified: 31 Jul 2024 09:34
URI: https://repositori.ukwms.ac.id/id/eprint/33636

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