PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI TAHUN 2020-2023
DOI:
https://doi.org/10.31539/costing.v7i6.11854Keywords:
Influence Of Intellectual Capital And Corporate Governance On Earnings Management, Company Size, Leverage, Profitability.Abstract
This research was conducted to examine the influence of intellectual capital and corporate governance on earnings management with company size, leverage, profitability as control variables. The population in this research is sub-textile and garment companies listed on the Indonesia Stock Exchange in 2020-2023. Data is analyzed as secondary taken from financial reports listed on the Indonesian Stock Exchange. Sample selection was carried out using a purposive sampling technique, so that a sample of 80 data was analyzed. The analytical method used in this research is the multiple linear regression method. The research results show that intellectual capital has a negative effect on earnings management, the board of commissioners, independent audit committee and audit quality have a negative effect on earnings management.
References
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Brinker dan Widjanarko (2019) menjelaskan bahwa intellectual capital sebagai jumlah dari human capital, dan structural capital (misalnya hubungan dengan konsumen, jaringan teknologi informasi dan manajemen).
Christiani, I., & Nugrahanti, Y. W. (2014). Pengaruh Kualitas Audit Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan, 16(1), 52–62. https://doi.org/10.9744/jak.16.1.52-62
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Pulic, A. (1998). Measuring the Performance of Intellectual Potential in Knowledge Economy. In 2nd McMaster Word Congress on Measuring and Managing Intellectual Capital by the Austrian Team for Intellectual Potential, 1–20.
Puspitasari, A., & Nugrahanti, Y. W. (2016). Pengaruh hubungan politik, ukuran kap, dan audit tenure terhadap manajemen laba riil. Jurnal Akuntansi Dan Keuangan, 18(1), 27–43. https://doi.org/10.9744/jak.18.1.27-43
Rachmawati, S. (2020). Moderating Effect of Profitability on Intellectual Capital and Real Earnings Management. The Accounting Journal of Binaniaga, 5(01), 33. https://doi.org/10.33062/ajb.v5i01.366
Rahman, M. M., Sobhan, R., & Islam, M. S. (2019). Intellectual Capital Disclosure and Its Determinants: Empirical Evidence from Listed Pharmaceutical and Chemical Industry of Bangladesh. The Journal of Business Economics and Environmental Studies. Vol. 9(2), 35-46.
Rosiana, A., & Mahardhika, A. S. (2020). Sistem Informasi, Keuangan, Auditing dan Perpajaka. Jurnal SIKAP, 5(1), 76 89.
Sawarjuwono, T., & Kadir, A. P. (2019). Intellectual Capital: Perlakuan, Pengukuran Dan Pelaporan (Sebuah Library Research). Jurnal Akuntansi Dan Keuangan, 5(1), 35–57. https://doi.org/10.1024/0301-1526.32.1.5
Ulum, I. (2013). Model Pengukuran Kinerja Intellectual Capital Dengan Ib-Vaic Di Perbankan Syariah. Infersi, 7(1).
Widiatmoko, J., & Indarti, MG. K. (2019). Book Tax Differences, Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies. Jurnal Dinamika Akuntansi, 11(2)
Widiatmoko, J., Indarti, M. G. K., & Pamungkas, I. D. (2020). Corporate governance on intellectual capital disclosure and market capitalization. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1750332
Wirakusuma, D. K. (2016). Pengaruh Perencanaan Pajak, Kepemilikan Manajerial dan Ukuran Perusahaan terhadap Praktek Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana.
Brinker dan Widjanarko (2019) menjelaskan bahwa intellectual capital sebagai jumlah dari human capital, dan structural capital (misalnya hubungan dengan konsumen, jaringan teknologi informasi dan manajemen).
Christiani, I., & Nugrahanti, Y. W. (2014). Pengaruh Kualitas Audit Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan, 16(1), 52–62. https://doi.org/10.9744/jak.16.1.52-62
Ghozali, I. (2016). Aplikas Analisis Multivariate Dengan Program Imb Spss 23. Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2021). Aplikasi Analisis Multivariate. Badan Penerbit UNDIP
Hadi, F. I., & Tifani, S. (2020). Pengaruh Kualitas Audit Dan Auditor Switching Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 22(1), 95–104
Indarti, M. G. K., & Widiatmoko, J. (2021). The Effects of Earnings Management and Audit Quality on Cost of Equity Capital: Empirical Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 8(4). https://doi.org/10.13106/jafeb.2021.v ol8.no4.0769
Indarti, M. G. K., Widiatmoko, J., & Pamungkas, I. D. (2020). Corporate Governance Structures and Probability of Financial Distress: Evidence From Indonesia Manufacturing Companies. International Journal of Financial Research, 12(1).
Insyaroh, D. W., & Widiatmoko, J. (2022). Pengaruh Good Corporate Governance Terhadap Manajemen Laba Dan Dampaknya Terhadap Nilai Perusahaan. Jurnal Ilmiah Akuntansi Peradaban, VIII(1).
Muchlisin, Riadi. 2020. Ukuran Perusahaan (Pengertian, Jenis, Kriteria dan Indikator) | Sabtu, 26/1/2022 15:20 WITA.
OECD .2013. Supporting Investment in Knowledge Capital, Growth and Innovation, OECD Publishing.
Perusahaan Manufaktur. E-Jurnal Akuntansi, 30(1), 251–264. Widiatmoko, J. (2020). Good Corporate Governance Mechanism And Corporate Social Responsibility On Firm Value. RELEVANCE: Journal of Management and Bussines, 3(1), 13–25.
Pulic, A. (1998). Measuring the Performance of Intellectual Potential in Knowledge Economy. In 2nd McMaster Word Congress on Measuring and Managing Intellectual Capital by the Austrian Team for Intellectual Potential, 1–20.
Puspitasari, A., & Nugrahanti, Y. W. (2016). Pengaruh hubungan politik, ukuran kap, dan audit tenure terhadap manajemen laba riil. Jurnal Akuntansi Dan Keuangan, 18(1), 27–43. https://doi.org/10.9744/jak.18.1.27-43
Rachmawati, S. (2020). Moderating Effect of Profitability on Intellectual Capital and Real Earnings Management. The Accounting Journal of Binaniaga, 5(01), 33. https://doi.org/10.33062/ajb.v5i01.366
Rahman, M. M., Sobhan, R., & Islam, M. S. (2019). Intellectual Capital Disclosure and Its Determinants: Empirical Evidence from Listed Pharmaceutical and Chemical Industry of Bangladesh. The Journal of Business Economics and Environmental Studies. Vol. 9(2), 35-46.
Rosiana, A., & Mahardhika, A. S. (2020). Sistem Informasi, Keuangan, Auditing dan Perpajaka. Jurnal SIKAP, 5(1), 76 89.
Sawarjuwono, T., & Kadir, A. P. (2019). Intellectual Capital: Perlakuan, Pengukuran Dan Pelaporan (Sebuah Library Research). Jurnal Akuntansi Dan Keuangan, 5(1), 35–57. https://doi.org/10.1024/0301-1526.32.1.5
Ulum, I. (2013). Model Pengukuran Kinerja Intellectual Capital Dengan Ib-Vaic Di Perbankan Syariah. Infersi, 7(1).
Widiatmoko, J., & Indarti, MG. K. (2019). Book Tax Differences, Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies. Jurnal Dinamika Akuntansi, 11(2)
Widiatmoko, J., Indarti, M. G. K., & Pamungkas, I. D. (2020). Corporate governance on intellectual capital disclosure and market capitalization. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1750332
Wirakusuma, D. K. (2016). Pengaruh Perencanaan Pajak, Kepemilikan Manajerial dan Ukuran Perusahaan terhadap Praktek Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana.
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2024-12-29
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