Abstract
This research aims to examine the effect of intellectual capital of earnings quality. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014 to 2017. The sample of study was determined by using purposive sampling method, and that total sample 52 manufacturing companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.com. The analytical method used is Panel Regression Analysis with Eviews8 software. The results showed that the variables of Value Added Capital Employed (VACA) had a significant positive effect on Earning quality. Value Added Human Capital (VAHU) had no effect on Earning quality and Structural Capital Value Added (STVA) had no effect on earning quality
Highlights
This research aims to examine the effect of intellectual capital of earnings quality
The results showed that the variables of Value Added Capital Employed (VACA) had a significant positive effect on Earning quality
Analisis pengaruh komponen Intellectual Capital terhadap kepercayaan dan reaksi investor: studi kasus perusahaan yang terdaftar di bursa efek Indonesia
Summary
METODE PENELITIAN Jenis Penelitian Berdasarkan rumusan masalah dan tujuan yang telah dijelaskan sebelumnya, maka penelitian ini tergolong penelitian kausatif. Penelitian kausatif merupakan penelitian hubungan yang bersifat sebab akibat dengan dua variabel atau lebih dalam Sugiyono (2008:11 Dalam penelitian ini penulis ingin menjelaskan hubungan Intellectual Capital yang tediri dari tiga komponen yaitu Value Added Capital Employee (VACA), Value Added Human Capital (VAHU) dan Structural Capital Value Added (STVA) terhadap kualitas laba perusahaan manufaktur yang diukur dengan earning response coefficient. Untuk memperoleh data yang diperlukan dalam penelitian ini yaitu dengan mengakses laporan keuangan dan harga saham perusahaan manufaktur yang terdaftar di BEI selama periode 2014-2017 melalui website www.idx.co.id untuk memperoleh laporan keuangan dan http:/finance.yahoo.com untuk memperoleh data harga saham. Variabel independen dalam penelitian ini adalah intellectual capital yang diukur ketiga komponen VAIC (Value added Intellectual capital) yang dikembangkan oleh Pulic (1998). Nilai STVA maksimum yaitu sebesar 0.90 dan nilai STVA minimum yaitu sebesar 0.20
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