relation: https://eprints.untirta.ac.id/48163/
title: PENGARUH INTELLECTUAL CAPITAL TERHADAP MANAJEMEN LABA DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL MODERASI  (Studi Empiris pada Sektor Consumer Non Cyclicals, Sektor Infrastructures dan Sektor Transportation & Logistics yang terdaftar di Bursa Efek Indonesia periode 2020-2023)
creator: Dwi Permatasari, Gading
subject: HG Finance
description: The research aims to determine the influence of intellectual capital on earnings management with growth firm can moderate the effect of intellectual capital. The sample used was from purposive sampling results of 144 companies in the consumer non cyclicals, infrastructures and transportation & logistics sectors listed on Indonesian Stock Exchange from 2020 to 2023. The data was processed through panel data analysis techniques time-series cross-sectional pooled ordinary least squares regression with standard errors clustered by sectorid and year using STATA version 17 software. The results show that the influence on intellectual capital is measured using the Value Added Intellectual Capital or (VAICTM) method where intellectual capital is measured through three components (value added capital employed, value added human capital, structural capital velue added), value added capital employed (VACA) and value added human capital (VAHU) has a significantly negative influence of earnings management, while structural capital value added (STVA) has a no significant effect on earnings management. The interaction of growth firm with VACA on earnings management has significant effect moderate. However, the interaction of growth firm with VAHU and STVA on earnings management has no significant effect moderate.
date: 2024
type: Thesis
type: NonPeerReviewed
format: text
language: en
identifier: https://eprints.untirta.ac.id/48163/1/5552200090_GADING%20DWI%20PERMATASARI_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/48163/3/GADING%20DWI%20PERMATASARI_5552200090_02.pdf
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identifier: https://eprints.untirta.ac.id/48163/4/GADING%20DWI%20PERMATASARI_5552200090_03.pdf
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identifier: https://eprints.untirta.ac.id/48163/5/GADING%20DWI%20PERMATASARI_5552200090_04.pdf
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identifier: https://eprints.untirta.ac.id/48163/6/GADING%20DWI%20PERMATASARI_5552200090_05.pdf
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identifier: https://eprints.untirta.ac.id/48163/7/GADING%20DWI%20PERMATASARI_5552200090_Ref.pdf
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language: id
identifier: https://eprints.untirta.ac.id/48163/8/GADING%20DWI%20PERMATASARI_5552200090_Lamp.pdf
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language: en
identifier: https://eprints.untirta.ac.id/48163/9/5552200090_GADING%20DWI%20PERMATASARI_01.pdf
identifier:   Dwi Permatasari, Gading  (2024) PENGARUH INTELLECTUAL CAPITAL TERHADAP MANAJEMEN LABA DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Sektor Consumer Non Cyclicals, Sektor Infrastructures dan Sektor Transportation & Logistics yang terdaftar di Bursa Efek Indonesia periode 2020-2023).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.