PENGARUH INTELLECTUAL CAPITAL DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN PRUDENCE AKUNTANSI SEBAGAI VARIABEL MODERASI

Nina Nursida; Yolanda  Pratami; Mia Mia

doi:10.34127/jrlab.v14i2.1484

Authors

Nina Nursida Universitas Islam Riau
Yolanda Pratami Universitas Islam Riau
Mia Mia Universitas Islam Riau

DOI:

https://doi.org/10.34127/jrlab.v14i2.1484

Keywords:

Intellectual Capital, Earnings Management, Accounting Prudence, Firm Value

Abstract

The aim of this study is to analyze: (1) the effect of intellectual capital and earnings management on firm value, and (2) to examine whether accounting prudence moderates the relationship between intellectual capital and earnings management on firm value. This study employs a quantitative research method using secondary data. The population consists of companies in the consumer non-cyclicals and consumer cyclicals sectors listed on the Indonesia Stock Exchange for the period 2021–2023. Using purposive sampling, a total of 624 observational data were obtained. The data were analyzed using EViews software with Moderated Regression Analysis (MRA). The results show that: (1) intellectual capital (IC) has a significant effect on firm value, (2) earnings management (EM) has no significant effect on firm value, (3) accounting prudence (AP) significantly moderates the effect of IC on firm value, and (4) accounting prudence (AP) also significantly moderates the effect of EM on firm value.

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