MODAL INTELEKTUAL, MANAJEMEN LABA, IMBAL HASIL SAHAM SAAT INI DAN MASA DATANG

Vicky Dwi Putra, Jaja Suteja, E. Alghifari
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引用次数: 0

Abstract

Future stock returns are factors for investors to consider investing. This research aims to identify the influence of intellectual capital, earning management, and stock return toward future stock return in manufacturing companies of sub sectors food and beverages industry listed in Indonesia Stock Exchange period 2012 to 2017. This research used quantitative research methods with the sample as many as 7 companies. The sampling technique is used, as well as purposive sampling done based on certain criteria. The type of data used is secondary with analysis using panel data regression model with Eviews 10. The result shows that simultaneosly intellectual capital, earning management, and stock returns gave influence on future stock returns as much as 76.15%. Partially, intellectual capital had a positve but not significant, earning management had a negative and significant, stock returns had a positive and significant effects to future stock returns.
知识资本、利润管理、当前和未来的股票回报
未来股票回报率是投资者考虑投资的因素。本研究旨在确定2012-2017年期间,在印度尼西亚证券交易所上市的食品和饮料行业子行业的制造公司中,智力资本、盈余管理和股票回报对未来股票回报的影响。本研究采用定量研究方法,样本多达7家公司。使用抽样技术,以及根据特定标准进行的有目的的抽样。使用的数据类型是次要的,使用Eviews 10的面板数据回归模型进行分析。研究结果表明,智力资本、盈余管理和股票收益同时对未来股票收益率的影响高达76.15%,智力资本对未来股票回报率的影响部分为正而不显著,盈余管理对未来股票报酬率的影响为负而显著,股票收益对未来股票利润率的影响正而显著。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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审稿时长
24 weeks
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