Pengaruh Financial Distress, Intellectual Capital dan Accounting Conservatism terhadap Earnings Management

Meiliana, Nadya Putri (2024) Pengaruh Financial Distress, Intellectual Capital dan Accounting Conservatism terhadap Earnings Management. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose: This study aims to determine the effect of Financial Distress, Intellectual Capital and Accounting Conservatism on Earnings Management. Design/methodology/approach: This research uses quantitative data, the sample in this research is infrastructure sector listed on the Indonesia Stock Exchange in the 2013 – 2023 period, totaling 20 companies. The analysis technique used to test the hypothesis is multiple regression analysis using SPSS and Eviews 9 software. Findings: The results of this study indicate that the Financial Distress variable has a negative and statistically insignificant effect on Earnings Management, the Intellectual Capital variable has a negative and statistically insignificant effect on Earnings Management, and the Accounting Conservatism variable has a negative and statistically insignificant effect on Earnings Management. Originality/value: This research discusses Earnings Management and other factors such as Financial Distress, Intellectual Capital and Accounting Conservatism which focuses on infrastructure sector companies. This study uses the Modified Jones model as a measurement of Earnings Management.

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