Peran Mediasi Intellectual Capital Dalam Hubungan Firm Size Dengan Earning Quality
Abstrak
This study aims to examine the mediating role of Intellectual Capital in the relationship between Firm Size and Earnings Quality. This study uses the theory of Signal Theory RBV. The population and research sample are manufacturing companies listed on the Indonesia Stock Exchange in 2019 – 2021.
This research is an explanatory research that aims to examine the causal relationship between variables. The independent variables in this study are Firm Size and the dependent variable Earnings Quality and Intellectual Capital as mediating variables.
The results of this study indicate that firm size has a positive but not significant effect on earnings quality. Firm size has a positive and significant effect on intellectual capital, so does intellectual capital has a positive and significant effect on earnings quality. Intellectual capital can mediate the relationship between firm size and earnings quality
##submission.copyrightStatement##
##submission.license.cc.by4.footer##Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of Creative Commons:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
