EFISIENSI INTELLECTUAL CAPITAL TERHADAP MANAJEMEN LABA RILL

• Main Author: Gita Fitria Halim, (Author)
• Format: Book
• Published: 2021-07-17.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upnvj.ac.id/11561/1/ABSTRAK.pdf.pdf; http://repository.upnvj.ac.id/11561/46/AWAL.pdf; http://repository.upnvj.ac.id/11561/45/BAB%20I.pdf; http://repository.upnvj.ac.id/11561/39/BAB%202.pdf.pdf; http://repository.upnvj.ac.id/11561/40/BAB%203.pdf.pdf; http://repository.upnvj.ac.id/11561/41/BAB%204.pdf.pdf; http://repository.upnvj.ac.id/11561/42/BAB%205.pdf.pdf; http://repository.upnvj.ac.id/11561/8/DAFTAR%20PUSTAKA.pdf.pdf; http://repository.upnvj.ac.id/11561/10/RIWAYAT%20HIDUP.pdf.pdf; http://repository.upnvj.ac.id/11561/29/LAMPIRAN.pdf; http://repository.upnvj.ac.id/11561/11/ARTIKEL%20KI.pdf.pdf
• Keywords: Z719 Libraries (General)

This study aims to determine the impact of human capital efficiency (VAHU), capital use efficiency (VACA), structural capital efficiency (STVA), and their impact on real earnings management. The study was conducted on 50 non-financial companies listed in the Kompas 100 Stock index during the 2015-2019 period. This study uses secondary data from financial statements with quantitative methods. This study uses random effects for model 1 and model 2, and fixed effects for model 3, with panel data regression, processed using STATA version 16. Based on the results of testing and analysis, it is concluded that VACA and VAHU have a significant positive effect on real earnings management by measuring sales abnormality. STVA has a significant negative effect on abnormal sales. VACA, and VAHU have a significant negative effect on real earnings management by measuring abnormal production. Then VACA, VAHU, and STVA have no significant effect on real earnings management with discretionary abnormal measurements. The control variables in this study FSIZE and ROA have a significant negative effect on real earnings management by measuring abnormal production.