Pengaruh Intellectual Capital, Tata Kelola Perusahaan Dan Kualitas Audit Terhadap Manajemen Laba

Abstract

Earnings management is defined as earnings engineering activities / actions with certain objectives carried out by management. This research is expected to obtain empirical evidence of the influence of intellectual capital, corporate governance and audit quality in influencing earnings management in transportation companies and was listed on the Indonesia Stock Exchange in 2014-2018. Data was collected using a purposive sampling method and there were 14 companies that met the research criteria and carried out by testing the multiple linear regression hypothesis through the application of SPSS 23. In this study produced variables of intellectual capital, corporate governance and audit quality simultaneously have an influence on earnings management. While partially only intellectual capital variables that affect earnings management. Companies that are audited by large KAPs may not be able to limit the occurrence of earnings management actions. The large share ownership should be able to make the institutional control of operational activities, but the reality of institutional ownership is not able to limit the existence of earnings management. Theoretical implications expected from research are able to make intellectual capital as one indicator in measuring the occurrence of earnings management in future research. Keywords: Intellectual Capital; Institutional Ownership; Managerial Ownership; Audit Quality; Earnings Management

Sosialisasi Kegiatan Kawasan Keselamatan Operasi Penerbangan Di Dinas Perhubungan Kabupaten Tangerang

“…Pandemi yang terjadi selama kurun waktu dua tahun sejak Maret 2020 berpengaruh sangat signifikan di bidang penerbangan (Vinod, 2021Nawang Kalbuana, Asih, Putri, et al, 2021;Nawang Kalbuana, Asih, Simbolon, Solihin, & Kurniawati, 2021). Hampir seluruh perekonomian didunia lumpuh (Arnas, Y; Lamtiar, S; Kurniawati, Z; Kurnianto, B; Dewi, Yani, Yohana, Kalbuana, & Tho'in, 2021;Hastomo, Karno, Kalbuana, Nisfiani, & ETP, 2021;Hendriarto, Mursidi, Kalbuana, Aini, & Aslan, 2021;Jatmoko et al, 2022;Christelia, S;Kurnianto, B;Tho'in, 2021;Budi R, A.Nugroho;Yulistiani, 2020;Nawang Kalbuana, Sutadipraja, Purwanti, & Santoso, 2019;Nawang Kalbuana, Utami, & Pratama, 2020;Nurwati, Prastio, & Kalbuana, 2021; Prasetyo, B; Utami, S; Abdusshomad, A; Wijaya, M; Yohana;Yanti, 2020;Yohana, Gaol, Dewi, Kalbuana, & Abdusshomad, 2021) Sosialisasi kepada masyarakat melalui dinas perhubungan merupakan salah satu upaya memberikan pemahaman kepada masyarakat tentang kawasan keselamatan operasional penerbangan dengan segala aturan yang harus dipahamai dan dipatuhi serta berbagai dampak yang mungkin terjadi yang dapat merugikan keselamatan dan kerugian semua pihak, baik nyawa manusia maupun berupa harta dan juga berdampak pada hukum yang berlaku.…”

Intellectual Capital Affects Earnings Quality With Earnings Management as Intervening Variables

“…They liken the shareholders to principals and management as agents. This theory explains that the agency relationship is created when the principal employs an agent to perform a task and authorizes the party to make decisions (Kalbuana, Yulistian, and Budi, 2020). It is exemplified that the shareholders want the company to get the maximum profit possible.…”

“…Intellectual capital combines knowledge, information, experience, intellectual property rights, communication systems, customer relations, and brands that are useful and capable of increasing or creating value for the company (Kalbuana, Yulistian, and Budi, 2020). This study measured intellectual capital using the Value-Added Intellectual Coefficient (VAIC).…”

Pengaruh kepemilikan manajerial, kepemilikan institusional, profitabilitas, leverage dan kualitas audit terhadap manajemen laba

“…Penelitian ini sejalan dengan penelitian yang dilakukan Kalbuana et al (2020) bahwa bahwa kualitas audit tidak berpengaruh terhadap manajemen laba, namun berbeda dengan penelitian yang dilakukan Albert & Widyastuti (2020) menyatakan bahwa Kualitas audit berpengaruh positif pada manajemen laba, artinya dengan kualitas audit yang baik, diharapkan dapat mengurangi kesalahankesalahan berupa pelanggaran yang ada dalam sistem akuntansi klien sehingga akan mengurangi tingkat manajemen laba.…”