Jazman Jakeem, . (2025) PENGARUH ESG DAN INTELLECTUAL CAPITAL TERHADAP MANAJEMEN LABA DENGAN RAPAT DEWAN DIREKSI SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (219kB) |
|
Text
AWAL.pdf Download (590kB) |
|
Text
BAB 1.pdf Restricted to Repository UPNVJ Only Download (388kB) |
|
Text
BAB 2.pdf Restricted to Repository UPNVJ Only Download (479kB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (388kB) |
|
Text
BAB 4.pdf Restricted to Repository UPNVJ Only Download (454kB) |
|
Text
BAB 5.pdf Download (260kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (249kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (150kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (476kB) |
|
Text
HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (17MB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (544kB) |
Abstract
This study uses a quantitative approach to empirically analyze the impact of ESG and intellectual capital on earnings management with board of director meetings as a moderating variable. The sample of this study includes 31 healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. This sample was selected using the purposive sampling method. This study succeeded in collecting a total of 109 observation data during the 2020-2024 period. The data were analyzed using panel data regression with STATA 17 software at a significance level of 5%. The results of the analysis show that increased information on ESG activities tends to be followed by an increase in earnings management practices by companies. In contrast, the efficiency of intellectual capital is not a manager's determinant in earnings management decisions. Furthermore, board meetings can help keep an eye on the opportunistic behavior of managers related to ESG, but not with intellectual capital.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112152] [Pembimbing: Amrie Firmansyah] [Penguji 1: Ferry Irawan] [Penguji 2: Rahmiyatus Syukra] |
| Uncontrolled Keywords: | Earnings Management, ESG, Intellectual Capital, Board Meetings |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | JAZMAN JAKEEM |
| Date Deposited: | 31 Mar 2026 07:16 |
| Last Modified: | 31 Mar 2026 07:16 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41545 |
Actions (login required)
 |
View Item |