INFLUENCE OF INTELLECTUAL CAPITAL AND PUBLIC OWNERSHIP ON PROFIT MANAGEMENT

Ade Putra  Dinata; Usnia Wati  Keristin

doi:10.32815/ecosia.vi.25

Ade Putra Dinata MDP University
Usnia Wati Keristin MDP University

DOI: https://doi.org/10.32815/ecosia.vi.25

Keywords: Intellectual Capital, Public Ownership, Earning Manahement

Abstract

This study aims to determine the effect of intellectual capital and public ownership on earnings management. The population used in this study is the trading, service, and investment sector companies of the wholesale trade (wholesale) sector which are listed on the Indonesian stock exchange from 2018-2020. The sample collection technique in this study used the purposive sampling method, namely the technique of collecting samples based on non-random information with certain criteria. The results of this study indicate that the variables of intellectual capital and public ownership have no significant effect on earnings management.

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