@thesis{thesis,
		author={Febrianti  Adila},
		title ={Pengaruh Intellectual Capital, Financial Stability, Financial Distress dan Firm Size terhadap Earning Management pada Sektor Basic Materials yang terdaftar di Bursa Efek Indonesia},
		year={2023},
		url={http://repository.stietribhakti.ac.id/614/},
		abstract={Purpose : This study aims to determine the effect of Intellectual Capital, Financial Stability, Financial Distress and Firm Size on Earning Management.
Design/methodology/approach : This research uses quantitative data, the sample in this study is basic materials sector companies which are listed on the Indonesia Stock Exchange in the period 2012 ? 2022 as many as 31 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software.
Findings : The results of this study indicate that the Intellectual Capital variable has a negative and statistically insignificant effect on earning management, the Financial Stability variable has a positive and statistically insignificant effect on earning management, the Financial Distress variable has a positive and statistically insignificant effect on earning management, and the Firm Size variable has a negative effect and is statistically not significant on earning management.
Originality/value : This study discusses Earning Management and other factors such as Intellectual Capital, Financial Stability, Financial Distress and Firm Size which focus on basic material sector companies. This study uses the Modified Jones model as a measurement of Earning Management.}
		}