Implication Green Intellecetual Capital Terhadap Earning Management
DOI:
https://doi.org/10.32493/frkm.v9i2.56635Keywords:
Human Capital, Structure Capital;, reletion capital, Green intellectual capital, Earning managementAbstract
Penelitian ini bertujuan untuk menguji dan menganalisis implikasi green intellectual capital terhadap earning management pada perusahaan yang terdaftar pada IDX. Jenis penelitian ini kuantitatif asosiatif, data sekunder. Metode analisis data uji regresi data panel. Populasi dalam penelitian ini adalah semua perusahaan industri yang terdaftar di IDX selama 5 tahun pada periode tahun 2020-2024. Metode purposive sampling diperoleh 17 perusahaan terpilih sesuai kreteria menjadi 85 sampel. Hasil penelitian menunjukan bahwa (1) Green intellectual capital secara simultan memberikan kontribusi dan implikasi terhadap earning management (2) Human capital tidak berpengaruh secara negative terhadap earning management. (3) Structural capital berpengaruh berpengaruh positif terhadap earning management (4) Reletion capital berpengaruh terhadap earning management. Hasil penelitian memberikan kontibusi pada pengeluaran capital expenditure, dan Green Intelectual capital di Indonesia dapat diimplementasikan pengambilan keputusan bagi investor, kreditor, pembuat kebijakan akuntansi.
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