Intellectual Capital Affects Earnings Quality With Earnings Management as Intervening Variables

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Annabelle Deva Kalalo Sofian Sofian

Abstract

This study examines the effect of intellectual capital on earnings quality mediated by earnings management. The variables in this study were each measured by Value Added Intellectual Capital (VAIC), Discretionary Accruals (DA), and Real Earnings Management (REM). The object of this research is manufacturing companies listed on the IDX in a row in 2017-2020. The data analysis used in this study is multiple linear regression analysis and path analysis. The results show that intellectual capital has a significantly positive effect on earnings quality but becomes significantly negative on earnings quality when mediated by earning management. This research is expected to be useful for companies to add insight into intellectual capital and earnings management so that the earning quality of the company can become more qualified.

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How to Cite
KALALO, Annabelle Deva; SOFIAN, Sofian. Intellectual Capital Affects Earnings Quality With Earnings Management as Intervening Variables. SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 7, n. 1, p. 35 - 50, june 2022. ISSN 2598-0718. Available at: <http://jos.unsoed.ac.id/index.php/sar/article/view/6749>. Date accessed: 27 nov. 2022. doi: https://doi.org/10.32424/1.sar.2022.7.1.6749.
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