eprintid: 56923
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/05/69/23
datestamp: 2023-03-06 04:28:29
lastmod: 2023-03-06 04:28:29
status_changed: 2023-03-06 04:28:29
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Firda Nur Hidayah, NIM.: 19108040070
title: PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, KEBIJAKAN DIVIDEN, DAN KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING
ispublished: pub
subjects: ak_sya
divisions: ak_syar
full_text_status: restricted
keywords: Intellectual Capital, Leverage, Kebijakan Dividen, Kualitas Audit, Earnings Management, Profitabilitas
note: Pembimbing: Rosyid Nur Anggara Putra, S.Pd., M.Si.
abstract: Earnings management actions can occur in large and small companies, in financial and non-financial companies. Earnings management can occur when managers in reporting company finances use judgment for deviations in financial statement information on the basis of company performance. Factors that can motivate managers to practice earnings management are leverage, audit quality, and profitability. This study aims to determine how intellectual capital, leverage, dividend policy, and audit quality influence earnings management with profitability as a moderating variable. In this study, the population used was companies listed on the Jakarta Islamic Index 70 (JII70) for the 2015-2021 period. The sample selection was carried out using a purposive sampling technique so that as many as 20 companies were found that matched the research criteria, so that 140 research data were obtained. The data analysis technique used panel data regression with the help of the E-Views 12 statistical tool. The results showed that intellectual capital, leverage , dividend policy has no significant effect on earnings management, audit quality has a significant negative effect on earnings management, profitability is able to strengthen the effect of intellectual capital on earnings management, profitability cannot strengthen the effect of leverage and dividend policy on earnings management, profitability is able to strengthen the effect of audit quality on earnings management.
date: 2023-02-10
date_type: published
pages: 188
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Firda Nur Hidayah, NIM.: 19108040070  (2023) PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, KEBIJAKAN DIVIDEN, DAN KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/56923/1/19108040070_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/56923/2/19108040070_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf