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Novita Andriani
Fakultas Ekonomi dan Bisnis Universitas Trisakti
Economics, Econometrics & Finance

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PENGARUH INTELLECTUAL CAPITAL DAN ESG TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PROFITABILITAS Novita Andriani; Regina Jansen Arsjah
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14646

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.
Co-Authors Aldri Frinaldi