eprintid: 48163
rev_number: 24
eprint_status: archive
userid: 15077
dir: disk0/00/04/81/63
datestamp: 2025-04-11 07:24:33
lastmod: 2025-04-11 07:24:33
status_changed: 2025-04-11 07:24:33
type: thesis
metadata_visibility: show
creators_name: Dwi Permatasari, Gading
creators_id: 5552200090
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: Uzliawati, Lia
contributors_id: 197611072002122001
corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA
corp_creators: FAKULTAS EKONOMI DAN BISNIS
corp_creators: JURUSAN AKUNTANSI
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)
ispublished: pub
subjects: HG
divisions: Akuntansi
divisions: FEB
full_text_status: restricted
keywords: Value Added Capital Employed, Value Added Human Capital,
Structural Capital Value Added, Earnings Management, Growth Firm.
Value Added Capital Employed, Value Added Human Capital,
Structural Capital Value Added, Manajemen Laba, Pertumbuhan Perusahaan.
note: Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap manajemen laba dengan pertumbuhan perusahaan dalam memoderasi pengaruh intellectual capital terhadap manajemen laba. Sampel yang digunakan didapatkan dari hasil purposive sampling sebanyak 114 perusahaan pada sektor consumer non cyclicals, infrastructures dan transportation & logistics yang terdaftar di Bursa Efek Indonesia selama periode 2020-2023. Data diolah melalui teknik analisis data panel time-series cross-sectional pooled ordinary least squares regressions with standards error clustered by sectorid and year menggunakan software STATA 17. Hasil menunjukkan bahwa pengaruh intellectual capital yang diukur dengan metode value added intellectual Capital (VAICTM) dimana intellectual capital diukur melalui tiga komponen (value added capital employed, value added human capital, structural capital value added), value added capital employed (VACA) dan value added human capital (VAHU) memiliki pengaruh negatif secara signifikan terhadap manajemen laba sedangkan structural capital value added (STVA) berpengaruh positif tidak signifikan terhadap manajemen laba. Adapun interaksi pertumbuhan perusahaan dengan VACA terhadap manajemen laba memiliki pengaruh dalam memperkuat hubungan antara keduanya. Namun, interaksi pertumbuhan perusahaan dengan VAHU dan STVA terhadap manajemen laba tidak memiliki pengaruh sebagai variabel moderasi.
abstract: 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
date_type: published
pages: 113
institution: UNIVERSITAS SULTAN AGENG TIRTAYASA
department: AKUNTANSI
thesis_type: sarjana
thesis_name: sarjana
citation:   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.   
document_url: https://eprints.untirta.ac.id/48163/1/5552200090_GADING%20DWI%20PERMATASARI_Fulltext.pdf
document_url: https://eprints.untirta.ac.id/48163/3/GADING%20DWI%20PERMATASARI_5552200090_02.pdf
document_url: https://eprints.untirta.ac.id/48163/4/GADING%20DWI%20PERMATASARI_5552200090_03.pdf
document_url: https://eprints.untirta.ac.id/48163/5/GADING%20DWI%20PERMATASARI_5552200090_04.pdf
document_url: https://eprints.untirta.ac.id/48163/6/GADING%20DWI%20PERMATASARI_5552200090_05.pdf
document_url: https://eprints.untirta.ac.id/48163/7/GADING%20DWI%20PERMATASARI_5552200090_Ref.pdf
document_url: https://eprints.untirta.ac.id/48163/8/GADING%20DWI%20PERMATASARI_5552200090_Lamp.pdf
document_url: https://eprints.untirta.ac.id/48163/9/5552200090_GADING%20DWI%20PERMATASARI_01.pdf