PENGARUH KINERJA MODAL INTELEKTUAL TERHADAP KUALITAS LABA
DOI:
https://doi.org/10.34128/jra.v6i2.194Keywords:
Intellectual Capital, Human Capital, Capital Employed, Structural Capital, Earning QualityAbstract
This study aims to examine the effect of the performance of intellectual capital in the form of human capital, employed capital, and structural capital with company characteristics consisting of firm size, leverage, profitability as control variables on earnings quality. This research uses Penman's (1998) model as a measure of earnings quality, while Pulic's (1999) model as a measure of intellectual capital. Sampling used a purposive sampling method and produced 380 selected samples. The data used is secondary data taken from the annual financial reports of manufacturing companies listed on the IDX for 2019 – 2021. The results show that capital employed and structural capital have a significant positive effect on earnings quality, while human capital has no effect on earnings quality. The control variable firm size has a significant positive effect on earnings quality, while leverage and profitability have no effect on earnings quality.
References
Anggianti, A. P., & Wulandari, S. (2022). The Influence of Institutional Ownershi, Audit Quality, Profitability, and Leverage on Tax Avoidance (Case of Listed Property and Real Estate Companies in IDX Periode 2016-2020). International Conference Multidisciplinary Studies.
Anggraini, N., Sebrina, N., & Afriyenti, M. (2019). Pengaruh Intellectual Capital Terhadap Kualitas Laba. Jurnal Eksplorasi Akuntansi, 1(1), 369-387.
Arief, I. A. (t.thn.). Astaga! Tiga Pilar Disebut Gelembungkan Keuangan Rp 4 T. Www.Cnbcindonesia. Diambil kembali dari https://www.cnbcindonesia.com/market/20190327082221-17-63104/astaga-tiga-pilar-disebut-gelembungkan-keuangan-rp-4-t
Artinah, B., & Muslih, A. (2011). Pengaruh Intellectual Capital Terhadap Capital Gain (Studi Empiris Terhadap Perusahaan Perbankkan yang Terdaftar di Bursa Efek Indonesia). Jurnal Spread, 1(1), 9-22.
Bontis, K., & Richardson. (2000). Intellectual Capital: An Exploratory Study that Develops Measures and Model. Mnagement Decision, 36(2), 33-76.
Dalimunthe, U. F., & Purwanto, A. (2013). Pengaruh Pengadopsian IFRS dan Good Corporate Governance Terhadap Kualitas Laba. Diponegoro Journal Of Accounting, 4(3), 1-12.
Darabi, R., Rad, K., & Ghadiri, M. (2012). The Relationship between Intellectual Capital and Earnings Quality. Journal of Applied Sciences, 4(20), 4192-4199.
Fatihah, A. A., & Widiatmoko, J. (2022). Pengaruh Corporate Governance Efficiency Terhadap Pengungkapan Sustainability Report dan Dampaknya Terhadap Kinerja Keuangan. Jurnal Kumpulan Riset dan Akuntansi, 14(1), 80-92
Harijanto, M. H., & Widiatmoko, J. (2023). The Effect Of Good Corporate Governance and Gender Diversity On Financial Perfomance Evidance From Companies Listed On IDX 2018-2021. Jurnal Ilmiah Akuntansi, 7(1), 473-484.
Indarti, M. G., & Widiatmoko, J. (2021). The Effects of Earnings Management and Audit Quality on Cost of Equity Capital: Empirical Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 8(4), 0769–0776.
Indarti, M. G., Faisal, F., & Yuyetta, E. N. (2023). Quality Of Audit Committee as a Moderating Effect Between Shareholding Structure and Intellectual Capital Disclosure In Indonesian Banking Companies. International Journal of Applied Economics, Finance and Accounting, 16(1), 97-105.
Indra, F., & Trisnawati, E. (2020). Pengaruh Modal Intelektual Terhadap Kualitas Laba dengan Manajemen Laba Sebagai Pemediasi. Multiparadigma Akuntansi Tarumanagara, 2, 1753-1762.
Jardao, R. V., & Almeida, V. R. (2017). Performance Measurement, Intellectual Capital and Financial Sustainability. Journal of Intellectual Capital, 18(3), 643-666.
Julianingsih, D. K., Yuniarta, G. A., & Herawati. (2020). Pengaruh Intellectual Capital dan Konservatisme Akuntansi Terhadap Kualitas Laba. Jurnal Ilmiah Mahasiswa Akuntansi, 11(2).
Kartika, M., & Hatane, E. (2013). Pengaruh Intellectual Capital Pada Proitabilitas Perusahaan Perbankan yang Terdaftar di Bursa Efek Indoneisa Tahun 2007-2011. Business Accounting Review, 1(2).
Kurniawan, C., & Suryaningsih, R. (2021). Pengaruh Konservatisme Akuntansi, Debt To Total Assets Ratio, Likuiditas,Profitabilitas, dan Ukuran Perusahaan Terhadap Kualitas Laba. Jurnal Ekonomi, Manajemen, Akuntansi, 21 (2).
Laoli, A. N., & Herawaty, V. (2019). Pengaruh Profitabilitas. Growth, Leverage, Operating Cycle dan Prudance Terhadap Kualitas Laba dengan Firm Size Sebagai Variabel Moderasi. Seminar Nasional Cendekiawan.
Latifah, F. N., & Widiatmoko, J. (2022). Pengaruh Struktur Kepemilikan Terhadap Corporate Responsibility dan Dampaknya Pada Nilai Perusahaan. Jurnal Ilmiah Mahasiswa Akuntansi, 13(3).
Lestari, S. P., & Khafid, M. (2021). The Role of Company Size in Moderating the Effect of Profitability, Profit Growth, Leverage, and Liquidity on Earnings Quality. Accounting Analysis Journal, 10(2), 9-16.
Magdalena, V., & Trisnawati, E. (2022). Pengaruh Profitabilitas, Likuiditas, Konservatisme Akuntansi, dan. Jurnal Ekonomi, 402-419.
Maharani, N. B., & Faisal. (2019). Modal Intelektual Dan Kinerja Keuangan Perusahaan. Jurnal ReviuAkuntansi dan Keuangan, 9(1), 13-23.
Maulida, E. A., Abbas, D. S., Hidayat, I., & Hamdani. (2022). Pengaruh Likuiditas, Leverage, dan Konservatisme Akuntansi Terhadap Kualitas Laba. Jurnal Publikasi Ilmu Manajemen dan E-Commerce, 1(3), 31-45.
Mention, A. L., & Bontis, N. (2013). Intellectual Capital and Performance Within The Banking Sector of Luxembourg and Belgium. Journal of Intellectual Capital, 14(2), 286-309.
Mojtahedi, P. (2013). The Impact of Intellectual Capital on Earning Quality: Evidence from Malaysian Firms. Australian Journal of Basic and Applied Sciences, 7(2), 535-540.
Pulic. (2000). VAICTM–an Accounting Tool for IC Management. International Journal of Technology Management, 20(5-8), 702-14.
Purnamasari, E., & Fachrurrozie. (2020). The Effect of Profitability, Leverage, and Firm Size on Earnings Quality with Independent Commissioners as Moderating Variable. Accounting Analysis Journal, 9(3), 173-178.
Putra, N. Y., & Subowo. (2016). The Effect of Accounting Conservatism, Investment Opportunity Set, Leverage, and Company Size on Earnings Quality. Accounting Analysis Journal, 5(4).
Putri, A. A., & Purwanto, A. (2013). Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indoensia (BEI) Tahun 2009-2011. Diponegoro Journal Of Accounting, 2(3), 1-12.
Rahmawati, I., Widiatmoko, J., & Indarti, M. G. (2022). The Role of Audit Committe Characteristics and Audit Quality in Improving Earnings Quality. Jurnal Dinamika Akuntansi Keuangan Perbankan, 11(2), 195-209.
Risdawaty, I. M., & Subowo. (2015). Pengaruh Struktur Modal, Ukuran Perusahaan, Asimetri Informasi, dan Profitabilitas Terhadap Kualitas Laba. Dinamika Akuntansi, 7(2), 109-118.
Rosmawati, & Indriasih, D. (2021). Pengaruh Konservatisme Akuntansi Dan Intellectual Capital Terhadap Kualitas Laba. Jurnal Akuntansi Publik, 1(2).
Suhendah, R. (2016). Pengaruh Intellectual Capital Terhadap Earnings Quality. Prosiding Simposium Nasional Akuntansi Vokasi-5.
Supradnya, I. N., & Ulupui, I. G. (2016). Pengaruh Jenis Industri, Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Asing Terhadap Kinerja Modal Intelektual. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 5(5), 1385-1410.
Ulum, I. (2017). Intellectual Capital Model Pengukuran, Framework Pengungkapan& Kinerja Organisasi. UMMPress. Diambil kembali dari https://www.google.co.id/books/edition/INTELLECTUAL_CAPITAL/e25jDwAAQBAJ?hl=id&gbpv=0
Virliana, K. R., & Sukmono, S. (t.thn.). Pengaruh Modal Intelektual Terhada Kualitas Laba Perusahaan Sektor Transportasi Tahun 2013-2017. Universitas Gunadarma.
Wahlen, James, M., Baginski, Stephen, P., & Bradshaw, M. T. (2015). Financial Reporting, Financial (8 ed.). United States of America: Cengage Learning.
Widiatmoko, J., & Mayangsari, I. (2016). The Impact of Deferred Tax Assets, Discretionary Accrual, Leverage, Company Size and Tax Planning Onearnings Mnagement Practice. Jurnal Dinamika Manajemen, 7(1), 22-31.
Widiatmoko, J., Indarti, M. G., & Pamungkas, I. D. (2020). Corporate Governance On Intellectual Capital Disclosure and Market Capitalization. Cogent Business & Management.
Wiradinata, J., & Siregar, B. (2011). Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi & Manajemen, 22(2), 107-124.
Zabrina, A., & Widiatmoko, J. (2022). Pengaruh GCG Terhadap Kualitas Laba dan Dampaknya Pada Biaya Ekuitas Pada Perusahaan Barang Konsumsi. Jurnal Ilmiah Akuntansi dan Keuangan, 4.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Annisa Anjani Pratiwi, Jacobus Widiatmoko, Maria Goreti Kentris Indarti
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
