| dc.description.abstract |
This study aims to determine the effect of good corporate governance
mechanism , corporate social responsibility, and intellectual capital on financial
performance with earnings management as a mediating variable in companies in
various industrial sectors on the Indonesian stock exchange for the period 2017
2021. This type of research is a quantitative research type. The population in this
study are all companies in the various industrial sectors listed on the Indonesian
stock exchange from 2017 2021. The sampling technique uses a purposive sampling
method with a sample of 26 companies with 5 years of observation so that the total
observational data is 130. The path analysis research design is used as a a tool to
determine the direction of the variables studied and to justify how significant the
influence of the independent and dependent variables is either directly or indirectly
through mediating variables.
The results of this research show that Good Corporate Governance
(Proportion of Commissioners, Number of Audit Committees, Number of Committee
Meetings, Audit Quality) has a significant effect on ROA. Corporate Social
Responsibility has no significant effect on ROA. Intellectual Capital has a significant
effect on ROA. Good Corporate Governance (Proportion of Commissioners, Number
of Audit Committees, Number of Committee Meetings) has no significant effect on
EPS, except for Audit Quality. Corporate Social Responsibility has a significant effect
on EPS. Intellectual Capital has a significant effect on EPS. Good Corporate
Governance (Proportion of Commissioners, Number of Audit Committees, Number of
Committee Meetings, Audit Quality) has a significant effect on Tobin's Q. Corporate
Social Responsibility has a significant effect on Tobin's Q. Intellectual Capital has no
significant effect on Tobin's Q. Good Corporate Governance (Proportion of
Commissioners, Number Audit Committee, Number of Committee Meetings, Audit
Quality), Corporate Social Responsibility, and Intellectual Capital influence Profit
Management. Profit Management is able to mediate the influence of Good Corporate
Governance (Proportion of Commissioners, Number of Audit Committees, Number of
Committee Meetings, Audit Quality) on ROA, EPS, and Tobin's Q. Profit
Management is able to mediate the influence of Corporate Social Responsibility on
ROA, EPS, and Tobin's Q. Management Profit is able to mediate the influence of
Intellectual Capital on ROA, EPS, and Tobin's Q. | en_US |
