An INTEGRATED MODEL TO EXPLAIN EARNINGS QUALITY: FINANCIAL PERFORMANCE AS A INTERVENING
نویسندگان
چکیده
This study aims to empirically determine the relationship between intellectual capital and accounting conservatism on earnings quality with financial performance as an intervening variable. uses data from manufacturing companies listed Indonesia Stock Exchange during 2018-2021. The sample was selected using a purposive sampling method produce 35 companies. analysis technique in this research is Multiple Linear Regression Analysis path model. Based outcomes of shows that has effect performance, no quality, not able mediate influence quality.
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ژورنال
عنوان ژورنال: EconBank
سال: 2023
ISSN: ['2685-3698']
DOI: https://doi.org/10.35829/econbank.v5i1.257