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"Penelitian ini bertujuan untuk menjelaskanpengaruh kualitas corporate governanceterhadap resiko defaultperusahaan di Indonesia periode 2013-2017. Kualitas Corporate governancedalam penelitian ini diproksikan dengan menggunakan indikator kualitas penerapan corporate governanceyang terdapat dalam Horwath Report (2008).Resiko Defaultdalam penelitian ini diukur dengan menggunakan perhitungan Default riskoleh Risk Managament Institute (RMI) NUS. Selain menggunakan variabel utama, terdapat pula variabel kontrol yang digunakan dalam penelitian yaitu Profitability, Leverage, Likuiditas, Usia Perusahaan dan Ukuruan Aset Perusahaan. Objek penelitian adalah perusahaan yang terdaftar di Bursa Efek Indonesia periode 2013-2017 berturut-turut. Penelitian ini menggunakan model regresi dengan tiga estimasi yaitu Ordinary Least Square(OLS), Fixed Effect Model(FEM), dan Random Effect Model(REM).Hasil penelitian ini menunjukkan bahwa Kualitas Corporate governanceyang diukur memiliki pengaruh signifikan negatif terhadap kemungkinan Defaultperusahaan di Indonesiaperiode 2013-2017.Tidak hanya itu saja, penelitian ini menemukan bahwa selain variabel utama, variabel kontrol juga memiliki pengaruh terhadap kemungkinan Defaultperusahaan di Indonesia periode 2013-2017 yaitu variabel Profitability, Usia Perusahaan, dan Ukuran Perusahaan.

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This study aims to explain the effect of quality corporate governance on the risk of default companies in Indonesia for the period2013-2017. The quality of Corporate governance in this study is proxied by using quality indicators of the application of corporate governance contained in Horwath Report (2008). The default risk in this study is measured using the calculation of Default risk by the Risk Managament Institute (RMI) NUS. In addition to using the main variables, there are also control variables used in the study namely Profitability, Leverage, Liquidity, Age of the Company and Corporate Asset Ukuruan. The object of research is companies listed on the Indonesia Stock Exchange for the period 2013-2017 respectively. This study uses a regression model with three estimates, namely Ordinary Least Square (OLS), Fixed Effect Model (FEM), and Random Effect Model (REM).The results of this study indicate that the measured quality of Corporate governance has a significant negative effect on the possibility of company defaults in Indonesia for the period 2013-2017. Not only that, this study found that in addition to the main variable, the control variable also had an influence on the likelihood of company defaults in Indonesia for the period 2013-2017, namely the variable Profitability, Company Age, and Company Size."

"ABSTRAK

Penelitian ini bertujuan menguji secara empiris pengaruh intellectual capital (IC) terhadap kualitas laba dengan corporate governance sebagai variabel moderasi. Model pengukuran IC menggunakan model Pulic (1998) yaitu Vallue added Intellectual Coefficient (VAICTM) dan ketiga komponennya yaitu Human Capital Effciency (HCE), Structured Capital Efficiency (SCE), dan Capital Employed Effciency (CEE). Variabel kualitas laba dalam peneltian ini diproksikan dengan discretionary accrual Hasil penelitian menunjukkan intellectual capital memiliki pengaruh signifikan dan positif terhadap kualitas laba. Begitu juga dengan komponennya yaitu HCE. Namun, SCE dan CEE memiliki pengaruh signifikan dan negatif terhadap kualitas laba. Keberadaan corporate governance tidak berpengaruh signifikan memperkuat hubungan intellectual capital dan kualitas laba

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ABSTRACT

This study aims to empirically examine the influence of intellectual capital (IC) on earning quality with corporate governance as a moderating variable. The measurement of IC use a model Pulic (1998) that Vallue added Intellectual Coefficient (VAICTM) and three component of it (Human Capital effciency (HCE), Structured Capital Efficiency (SCE), and Capital Employed effciency (CEE)). Variable of earnings quality in this research is proxied by discretionary accrual The results showed intellectual capital (VAICTM) and HCE have a significant and positive effect on the quality of earnings. However, SCE and CEE have a significant and negative effect on the quality of earnings. The existence of corporate governance does not significantly strengthen the relationship of intellectual capital and earnings quality.

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"Tujuan penelitian ini untuk mengetahui pengaruh kinerja lingkungan (karbon) terhadap manajemen laba akrual dan riil perusahaan. Penelitian ini dilakukan dengan panel data dan menggunakan metode random effect. Data penelitian terdiri dari 87 perusahaan non-finansial di India pada periode 2018–2022 dengan jumlah 435 observasi. Hasil penelitian menunjukkan bahwa kinerja lingkungan (karbon) berpengaruh signifikan terhadap manajemen laba akrual perusahaan. Spesifiknya, kinerja karbon berpengaruh positif signifikan sedangkan kinerja lingkungan sub sumber daya berpengaruh signifikan secara negatif terhadap manajemen laba akrual. Ditemukan hubungan insignifikan antara kinerja lingkungan (karbon) dengan manajemen laba riil. Ini mengindikasikan bahwa negara berkembang mungkin belum memindahkan aksi manajemen labanya dari akrual ke riil. 

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The purpose of this study is to examine the effect of environmental (carbon) performance on accrual earnings management (AEM) and real earnings management (REM). This analysis is conducted using panel data and the random effect method. The sample consists of 87 non-financial companies in India in the period 2018–2022 with a total of 435 firm-year observations. The results show that environmental (carbon) performance has significant effects on AEM. Specifically, carbon performance has a positive effect while environmental performance on sub-resources has a negative effect on AEM. An insignificant relationship was found between environmental (carbon) performance and REM. This indicates that developing countries may not have moved their earnings management actions from accrual to real method."