Abstract
Many previous studies have interpreted the concept of intellectual capital based on one's values. However, if the company's management uses their intelligence intellectually to commit fraud by manipulating earnings in financial reports, this condition is certainly interesting to discuss further. This research method includes comparative quantitative. The research test applied descriptive statistics, normality test, multicollinearity test, t test, model feasibility test (F test) and multiple linear regresssscions. A total of 70 companies were in accordance with the research criteria during the 11 years of observation. Based on the numbers, the observations were made on 770 data. The results of this study concluded that intellectual capital as measured by using the value added method of intellectual capital (capital employed efficiency, human capital efficiency and structural capital efficiency) was proven to have a significant effect on earning management behavior or financial statement fraud in the company's financial statements.