PENGARUH INTELLECTUAL CAPITAL DAN ESG TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PROFITABILITAS

  • Andriani N
  • Arsjah R
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Abstract

This study aims to examine and analyze the effect of intellectual capital dan environmental, social, and governance on earnings management with profitability as a moderating variable. This research is quantitative research using secondary data. The population in this study are manufacturing and banking companies listed on the Indonesia Stock Exchange (IDX) in 2018 – 2020 period. The sample of this study amounted to 93 companies obtained by purposive sampling method. The data analysis method used is panel data regression analysis. Statistic tool used is e-views. The results of this study are intellectual capital and ESG has a negative effect on earnings management, profitability can strengthen the negative effect of intellectual capital and ESG on earnings management.

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Andriani, N., & Arsjah, R. J. (2022). PENGARUH INTELLECTUAL CAPITAL DAN ESG TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PROFITABILITAS. Jurnal Ekonomi Trisakti, 2(2), 595–610. https://doi.org/10.25105/jet.v2i2.14646

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