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PENGARUH INTELLECTUAL CAPITAL, KUALITAS AUDIT, MANAJEMEN LABA, RETURN SAHAM TERHADAP FUTURE STOCK RETURN (Studi Empiris Pada Perusahaan Manufaktur Periode 2016-2019)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH INTELLECTUAL CAPITAL, KUALITAS AUDIT, MANAJEMEN LABA, RETURN SAHAM TERHADAP FUTURE STOCK RETURN (Studi Empiris Pada Perusahaan Manufaktur Periode 2016-2019)
 
Creator Triani, Fida
Maslichah, Maslichah
Mawardi, M. Cholid
 
Description The purpose of this study was to determine Intellectual Capital (IC) and its effect on the future stock returns of manufacturing companies, Audit Quality (KA) on the future stock returns of manufacturing companies, Earnings Management (ML) on the future stock returns of manufacturing companies, and Stock Returns (RS ) to the future stock return of manufacturing companies. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample in this study was 30 companies sampled in 2016 to 2019. The research method used to analyze the multiple linear regression test with t as a hypothesis tester. The results of this study prove that simultaneously Intellectual Capital, Audit Quality, and Stock Return simultaneously have a positive and significant effect on future stock returns, while partially Earnings Management has a negative and significant effect on future stock returns.Keywords: Intellectual Capital, Audit Quality, Earnings Management, Stock Return, Future Stock Return.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-09-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/13279
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/13279/10374
 
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