Persaingan industri yang sangat ketat mengakibatkan setiap perusahaan ingin
mempertahankan dan meningkatkan kinerjanya guna mencapai target perolehan laba …

This study aims to determine (1) Effect of intellectual capital, on real earnings management
(2) Effect of capital employed efficiency (CEE) on real earnings management (3) Effect of …

The purpose of this study is to provide empirical evidence regarding the effect of human
capital, structural capital, and relational capital which are the three components of …

Penelitian ini bertujuan untuk mengetahui pengaruh modal intelektual terhadap kinerja
keuangan perusahaan sektor perbankan. Modal intelektual diukur dengan VAIC (Value …

Masalah lingkungan dan keberlanjutan juga mempengaruhi pandangan perusahaan
mengenai pengelolaan sumber daya dan operasi selama periode ini. GIC (Green …

The behavior of investors who tend to pay attention only to information about company
profits without paying attention to the background of the earnings has created opportunities …

This study aims to analyze the effect of Intellectual Capital, Conservatism, and Real Earning
Management on Future Stock Returns and their Implications on Stock Returns on Mining …

Penelitian ini bertujuan untuk mengetahui pengaruh intellectual Capital dan Kinerja
Keuangan terhadap Manajemen Laba pada Perusahaan Makanan dan Minuman dengan …

This study aims to examine the cash conversion cycle and intellectual capital against
financial distress through earnings management. The research population includes …

This study aims to examine the effect of Green Intellectual Capital and Organizational
Environmental Management on Green Organizational Identity and its impact on Green …