Work

The Influence of Intellectual Capital and Profit Management on Stock Returns

Year: 2024

Type: article

Abstract: This study aims to determine the effect of intellectual capital and earnings management on stock returns with dividend policy as a moderating variable. This research is motivated by the importance of information about the factors that affect stock returns. The population of this study were mining companies listed on the Indonesia Stock Exchange in 2020 – 2022. The sample of this study was 23 issuers or 69 company financial statement data used in this study. This study uses multiple linear regression and moderate regression analysis. The results of this study are that intellectual capital has no effect on stock returns, and earnings management has a positive effect on stock returns.

Source: International Journal of Accounting Management Economics and Social Sciences (IJAMESC)

DOI: 10.61990/ijamesc.v2i5.296

Authors: Arya Manda, Murtanto

Institution: Universitas Trisakti

Language: English

Topic: Intellectual Capital and Performance Analysis

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4403987931

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