How to cite this paper
APA: Istanti, S., Chariri, A & Juliarto, A. (2021). The role of intellectual capital as a mediation of relationship between audit committee and real earnings management. Accounting, 7(7), 1799-1804.
Chicago/Turabian: Istanti, S., Chariri, A & Juliarto, A. 2021. "The role of intellectual capital as a mediation of relationship between audit committee and real earnings management." Accounting 7, no. 7 (2021): 1799-1804.
AMA: Istanti, S., Chariri, A & Juliarto, A. The role of intellectual capital as a mediation of relationship between audit committee and real earnings management. Accounting. 2021;7(7):1799-1804.
References
Ali, B., & Kamardin, H. (2018). Real Earnings Management: A Review of Literature and Future Research. Asian Journal of Finance & Accounting, 10(1), 440–456.
Anifowose, M., Rashid, H. M. A., Annuar, H. A., & Ibrahim, H. (2018). Intellectual capital efficiency and corporate book value: Evidence from Nigerian economy. Journal of Intellectual Capital, 19(3), 644-668.
Badolato, P. G., Donelson, D. C., & Ege, M. (2014). Audit committee financial expertise and earnings management: The role of status. Journal of Accounting and Economics, 58(2–3), 208–230.
Barney. (2000). Firm resources and sustained competitive advantage. Economics Meets Sociology in Strategic Management, 17, 203–227.
Cohen, D., & Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50(1), 2–19.
Daily, Dalton, & Canella. (2003). Corporate Governance: Decades Of Dialogue And Data. Academy of Management Review, 28(3).
Devi, C. M., & Iskak, J. (2018). Pengaruh Corporate Governance , Profitabilitas , Leverage , Dan Kualitas Audit Terhadap Real Earnings Management. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 2(1), 35–43.
Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(1-3), 3-73.
Gunny, K. A. (2010). The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance : Evidence from Meeting Earnings Benchmarks. Contemporary Accounting Research, 27(3), 855–888.
Huang, X. S., & Sun, L. (2017). Advances in Accounting Managerial ability and real earnings management. Advances in Accounting, 39(September), 91–104.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Jianju, D., & Wang, L. (2018). Ownership Concentration, Internal Control Quality And Real Earnings Management. IEEE Third International Conference on Data Science in Cyberspace (DSC), 438–444.
Keong, O. (2020). Determinants of Intentions to Engage in Sustainability Accounting & Reporting (SAR) and Moderating Role of Internal Audit Function: The Perspective of Accountants. Arthatama, 4(1), 33-43.
Lim, Chan, & Dallimore. (2010). Perceptions of Human Capital Measures: From Corporate Executives and Investors. Journal of Business and Psychology, 25(4).
Mouritsen, J., Larsen, & Bukh. (2001). Valuing The Future: Intellectual Supplements at Skandia. Accounting, Auditing & Accountability Journal, 14(4).
Paredes, A. A. P., & Wheatley, C. (2017). The influence of culture on real earnings management. International Journal of Emerging Markets, 12(1), 38-57
Pratiwi, Y. D., & Meiranto, W. (2013). Pengaruh Penerapan Corporate Governance Terhadap Earnings Management Melalui Manipulasi Akitivitas Riil. Diponegoro Journal Of Accounting, 2(1), 1–15.
Ratmono, D. (2010). Manajemen Laba Riil Dan Berbasis Akrual: Dapatkah Auditor Berkualitas Mendeteksinya? Simposium Nasional Akuntansi, XIII, 1–23.
Robert, N. A., & Vijay, G. (2007). Management Control System, 12 Edition. New York,NY : McGraw-Hill Education.
Roychowdhury. (2006). Earnings management through real activities manipulations. Journal of Accounting and Economics, 42, 335–370.
Rustiarini, N. W. (2013). Pengaruh Kompleksitas Tugas, Tekanan Waktu, dan Sifat Kepribadian pada Kinerja. Makara of Social Sciences and Humanities Series, 17(2), 126–138.
Sarea, A. M., & Alansari, S. H. (2016). The relationship between intellectual capital and earnings quality: evidence from listed firms in Bahrain Bourse. International Journal of Learning and Intellectual Capital, 13(4), 302-315.
Susanto, Y. K., & Pradipta, A. (2016). Corporate governance and real earnings management. Jurnal Internasional Bisnis, Ekonomi Dan Hukum, 9(1), 17–23.
Teguh, I. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42, 335–370.
Thi, H., Khanh, M., & Khuong, N. V. (2018). Audit Quality, Firm Characteristics and Real Earnings Management: The Case of Listed Vietnamese Firms. International Journal of Economics and Financial Issues, 8(4), 243–249.
Zang, A. Y. (2012). Evidence on the trade-off between real activities manipulation and accrual-based earnings management. The accounting review, 87(2), 675-703.
Anifowose, M., Rashid, H. M. A., Annuar, H. A., & Ibrahim, H. (2018). Intellectual capital efficiency and corporate book value: Evidence from Nigerian economy. Journal of Intellectual Capital, 19(3), 644-668.
Badolato, P. G., Donelson, D. C., & Ege, M. (2014). Audit committee financial expertise and earnings management: The role of status. Journal of Accounting and Economics, 58(2–3), 208–230.
Barney. (2000). Firm resources and sustained competitive advantage. Economics Meets Sociology in Strategic Management, 17, 203–227.
Cohen, D., & Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50(1), 2–19.
Daily, Dalton, & Canella. (2003). Corporate Governance: Decades Of Dialogue And Data. Academy of Management Review, 28(3).
Devi, C. M., & Iskak, J. (2018). Pengaruh Corporate Governance , Profitabilitas , Leverage , Dan Kualitas Audit Terhadap Real Earnings Management. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 2(1), 35–43.
Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(1-3), 3-73.
Gunny, K. A. (2010). The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance : Evidence from Meeting Earnings Benchmarks. Contemporary Accounting Research, 27(3), 855–888.
Huang, X. S., & Sun, L. (2017). Advances in Accounting Managerial ability and real earnings management. Advances in Accounting, 39(September), 91–104.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Jianju, D., & Wang, L. (2018). Ownership Concentration, Internal Control Quality And Real Earnings Management. IEEE Third International Conference on Data Science in Cyberspace (DSC), 438–444.
Keong, O. (2020). Determinants of Intentions to Engage in Sustainability Accounting & Reporting (SAR) and Moderating Role of Internal Audit Function: The Perspective of Accountants. Arthatama, 4(1), 33-43.
Lim, Chan, & Dallimore. (2010). Perceptions of Human Capital Measures: From Corporate Executives and Investors. Journal of Business and Psychology, 25(4).
Mouritsen, J., Larsen, & Bukh. (2001). Valuing The Future: Intellectual Supplements at Skandia. Accounting, Auditing & Accountability Journal, 14(4).
Paredes, A. A. P., & Wheatley, C. (2017). The influence of culture on real earnings management. International Journal of Emerging Markets, 12(1), 38-57
Pratiwi, Y. D., & Meiranto, W. (2013). Pengaruh Penerapan Corporate Governance Terhadap Earnings Management Melalui Manipulasi Akitivitas Riil. Diponegoro Journal Of Accounting, 2(1), 1–15.
Ratmono, D. (2010). Manajemen Laba Riil Dan Berbasis Akrual: Dapatkah Auditor Berkualitas Mendeteksinya? Simposium Nasional Akuntansi, XIII, 1–23.
Robert, N. A., & Vijay, G. (2007). Management Control System, 12 Edition. New York,NY : McGraw-Hill Education.
Roychowdhury. (2006). Earnings management through real activities manipulations. Journal of Accounting and Economics, 42, 335–370.
Rustiarini, N. W. (2013). Pengaruh Kompleksitas Tugas, Tekanan Waktu, dan Sifat Kepribadian pada Kinerja. Makara of Social Sciences and Humanities Series, 17(2), 126–138.
Sarea, A. M., & Alansari, S. H. (2016). The relationship between intellectual capital and earnings quality: evidence from listed firms in Bahrain Bourse. International Journal of Learning and Intellectual Capital, 13(4), 302-315.
Susanto, Y. K., & Pradipta, A. (2016). Corporate governance and real earnings management. Jurnal Internasional Bisnis, Ekonomi Dan Hukum, 9(1), 17–23.
Teguh, I. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42, 335–370.
Thi, H., Khanh, M., & Khuong, N. V. (2018). Audit Quality, Firm Characteristics and Real Earnings Management: The Case of Listed Vietnamese Firms. International Journal of Economics and Financial Issues, 8(4), 243–249.
Zang, A. Y. (2012). Evidence on the trade-off between real activities manipulation and accrual-based earnings management. The accounting review, 87(2), 675-703.