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UEU » Journal » Manajemen Posted by [email protected] at 12/02/2021 03:30:20 • 389 Views
DOES EARNING MANAGEMENT ACTIONS, INTELLECTUAL CAPITAL, AND EFFICIENCY RATIOS AFFECT THE PERFORMANCE OF SERVICE SECTOR COMPANIES IN
INDONESIACreated by :
Abdurrahman ( 0319107802 ) Royhisar Martahan Simanungkalit Lubna
Subject: | KEUANGAN LAPORAN | Alt. Subject : | FINANCIAL STATEMENT | Keyword: | EARNINGS MANAGEMENT INTELECTUAL CAPITAL
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Alt. Description
Financial statements are important information for decision makers, because they contain the financial position, performance and changes
in the company s financial position. However, determining the performance of a company can be used in various ways and functions to
get benefits as information in determining the direction of company policy. The objectives of this research are to formulate the design of
earning management formulations and models, measure intellectual capital, and the level of efficiency in the corporate services sector in
Indonesia. Furthermore, testing is carried out to make a prediction model about the consequences of earning management actions,
intellectual capital, and efficiency ratio on Company Performance in Indonesia. The chosen research subjects are the Health services subsector
company
and
the
Restaurant,
Hotel
and
Tourism
sub-sector
operating
in
Indonesia
from
2013
to
2018.
The
data
analysis
method
used
is
Path
Analysis.
The
results showed that only earnings management, intellectual capital from VACA, and efficiency of the SFA ratio only affect the
Company s performance while the intellectual capital from VAHU and STVA has no effect on company performance. The implication
of this research is that service companies in Indonesia still apply earnings management in conducting their business, while in terms of
intellectual capital, the role is only the company s ability to utilize its capital
Contributor | : |
- Yati Mulyati
| Date Create | : | 12/02/2021 | Type | : | Text | Format | : | pdf | Language | : | Indonesian | Identifier | : | UEU-Journal-11_0812 | Collection ID | : | 11_0812 |
Source : International Journal of Psychological Rehabilitation, Vol.24, Issue 01, 2020
Relation Collection: Fakultas Ekonomi dan Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @2021 Perpustakaan Universitas Esa Unggul
Publication URL : https://digilib.esaunggul.ac.id/does-earning-management-actions-intellectual-capital-and-efficiency-ratios--affect-the-performance-of-service-sector-companies-inindonesia-18210.html
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UEU-Journal-18210-11_0812.pdf - 581 KB
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