The Comparison Models of Earning Management, CSR, and Intellectual Capital on Firm Value Moderated by Performance by Rilla Gantino, Endang Ruswanti, Agung Mulyo Widodo, Deni Iskandar

“…VAIC has a significant effect moderated by performance in consumer goods and infrastructure sector and CSR has a significant effect moderated by performance in textile, basic industry and various industries. Research limitations/implications – This study only uses secondary data for 2015-2019 and 2015-2020 and only uses 5 sectors from 9 sectors and does not compare each sub-sector. …”
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