The Role of Intellectual Capital as A Mediation of The Relationship Between Good Corporate Governance and Audit Committee Quality Toward Earnings Management (Case Study on Consumer Goods Sector Listed on The Indonesia Stock Exchange

Purba, Eirene Maharani Putri (2023) The Role of Intellectual Capital as A Mediation of The Relationship Between Good Corporate Governance and Audit Committee Quality Toward Earnings Management (Case Study on Consumer Goods Sector Listed on The Indonesia Stock Exchange. Skripsi thesis, Universitas Tanjungpura.

	Text (Cover) Cover_B1034191030.pdf - Published Version Download (153kB)
	Text (Yuridis) Yuridis_B1034191030.pdf - Published Version Download (311kB)
	Text (Surat Pernyataan) SP_B1034191030.pdf - Published Version Download (242kB)
	Text (Abstrak) Abstrak_B1034191030.pdf - Published Version Download (115kB)
	Text (Kata Pengantar) Kapeng_B1034191030.pdf - Published Version Download (139kB)
	Text (Daftar Isi) Dafis_B1034191030.pdf - Published Version Download (108kB)
	Text (Daftar Lain) Daflain_B1034191030.pdf - Published Version Download (88kB)
	Text (Bab I) Bab1_B1034191030.pdf - Published Version Download (196kB)
	Text (Bab II) Bab2_B1034191030.pdf - Published Version Download (404kB)
	Text (Bab III) Bab3_B1034191030.pdf - Accepted Version Restricted to Repository staff only Download (297kB)
	Text (Bab IV) Bab4_B1034191030.pdf - Accepted Version Restricted to Repository staff only Download (311kB)
	Text (Bab V) Bab5_B1034191030.pdf - Accepted Version Restricted to Repository staff only Download (156kB)
	Text (Daftar Pustaka) Dapus_B1034191030.pdf - Published Version Download (139kB)
	Text (Lampiran) Lamp_B1034191030.pdf - Accepted Version Restricted to Repository staff only Download (180kB)
	Text (B1034191030_EIRENE MAHARANI PUTRI PURBA) B1034191030_EIRENE MAHARANI PUTRI PURBA.pdf - Accepted Version Restricted to Repository staff only Download (2MB)

Abstract

This research aims to provide empirical evidence of intellectual capital’s role in mediating the relationship between corporate governance and audit committee quality towards earnings management in the consumer goods sector listed on the Indonesia Stock Exchange. The independent variables used in this research are institutional ownership (IO), managerial ownership (MO) audit committee expertise (ACE), and the number of audit committee meetings (ACM). The dependent variables are earnings management (EM) and human capital (HC), a mediating variable. The methodology used in this research is a quantitative approach. Secondary data was obtained from the annual report or the financial statements of the researched companies uploaded on the IDX official website or the company’s official website. The total sample of the research is 14 companies from the total population of 75 companies, therefore to deduct the selected companies, the purposive sampling method was used. This research used multiple linear regression analysis and the data testing is conducted using SPSS 25. The result shows that institutional ownership, managerial ownership, the audit committee’s expertise, the number of audit committee meetings, and human capital have significant effects on earnings management.

Actions (login required)

View Item