scholarly journals GREEN INTELLECTUAL CAPITAL CONSERVATISM EARNING MANAGEMENT, TO FUTURE STOCK RETURN AS MODERATING STOCK RETURN (Study of Mining Companies in Indonesia Listed on IDX for the Period of 2014-2019)

2020 ◽  
Vol 5 (2) ◽  
pp. 141
Author(s):  
Fitri Dwi Febrianti ◽  
Sugiyanto Sugiyanto ◽  
Juwita Ramandani Fitria
Keyword(s):  
Regression Analysis ◽  
Linear Equation ◽  
Stock Returns ◽  
Intellectual Capital ◽  
Quantitative Research ◽  
Stock Return ◽  
Stock Exchange ◽  
Earning Management ◽  
Mining Companies ◽  
Independent Variable

This study aims to analyze The Moderating Stock Rreturn of Green Intellectual Capital, Conserva- tism, and Real Earning Management on Future Stock Returns on mining companies listed on the Indo- nesia Stock Exchange Period 2014 - 2019. This type of research is quantitative research in which this research is done by explaining the results of data from the calculation of numbers that are calculated and analyzed. The analysis used in this research is regression analysis, where regression analysis esti- mates the magnitude of the coefficients resulting from a linear equation involving one independent variable to be used as a predictor of the value of the dependent variable. The results of this study indi- cate that Intellectual capital has a significant effect on future stock returns, Conservatism has a signifi- cant effect on future stock returns, Earning management has a significant effect on future stock returns, Simultaneous results Green Intellectual capital, conservatism, earning management simultaneously have an effect on future stock returns, the moderating future stock return on stock returns. These find- ings indicate that in sample companies, future stock returns on stock returns have no implications

scholarly journals The effect of green intellectual capital, conservatism, earning management, to future stock return and its implications on stock return

2021 ◽  
Vol 11 (1) ◽  
pp. 93
Author(s):  
Sugiyanto Sugiyanto ◽  
Fitri Dwi Febrianti
Keyword(s):  
Regression Analysis ◽  
Linear Equation ◽  
Stock Returns ◽  
Intellectual Capital ◽  
Quantitative Research ◽  
Stock Return ◽  
Stock Exchange ◽  
Earning Management ◽  
Mining Companies ◽  
Independent Variable

This study aims to analyze the effect of Green Intellectual Capital, Conservatism, and Real Earning Management on Future Stock Returns and their Implications on Stock Returns on Mining companies listed on the Indonesia Stock Exchange Period 2014 - 2019. This type of research is quantitative research in which this research is done by explaining the results of data from the calculation of numbers that are calculated and analyzed. The analysis used in this research is regression analysis, where regression analysis estimates the magnitude of the coefficients resulting from a linear equation involving one independent variable to be used as a predictor of the value of the dependent variable. The results of this study indicate that Intellectual capital has a significant effect on future stock returns, Conservatism has a significant effect on future stock returns, earning management has a significant effect on future stock returns, Implications future stock return on stock returns. These findings indicate that in sample companies, future stock returns on stock returns have no implication.

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

2019 ◽  
Vol 11 (2) ◽  
pp. 88-94
Author(s):  
Vicky Dwi Putra ◽  
Jaja Suteja ◽  
Erik Syawal Alghifari
Keyword(s):  
Stock Returns ◽  
Intellectual Capital ◽  
Quantitative Research ◽  
Stock Return ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Quantitative Research Methods ◽  
Panel Data Regression

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.

scholarly journals CHRISTIANO VOL. 7 ED 2

2019 ◽  
Author(s):  
Christiano Lombogia
Keyword(s):  
Linear Regression ◽  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Cash Flows ◽  
Manufacturing Companies ◽  
Information Component ◽  
Partial Regression ◽  
Expected Stock Returns ◽  
Independent Variable

The purpose of this study is to provide empirical evidence to determine the influence of the information component of cash flows from operating, investing and financing activities as well as gross profit on expected stock return at manufacturing companies listed in Indonesia Stock Exchange periode 2012 - 2015. This study used 55 samples from 11 manufacturing companies in the textile and garment sub-sector listed in Indonesia Stock Exchange period 2012 - 2015 by using purposive sampling. The independent variable in this study are cash flow from operating activities, cash flows from investing activities, cash flows from financing activities and gross profit with expected stock returns as the dependent variable. The method used is the partial regression and multiple linear regression. The results showed that there is no significant influence between cash flows from operating, investing and financing activities as well as gross profit on expected stock return.

scholarly journals PENDEKATAN DATA PANEL TERHADAP RETURN SAHAM: STUDI EMPIRIS PADA PERUSAHAAN LQ45

2019 ◽  
Author(s):  
Iing Angraini ◽  
Irdha Yusra
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Stock Returns ◽  
Analytical Method ◽  
Stock Return ◽  
Stock Exchange ◽  
Independent Variables

The purpose of this research is to analyze the influence of liquidity and leverage toward stock return in LQ45 company listed on the Indonesia stock Exchange in 2012-2017. The variables used in this research are dependent and independent variables. Meanwhile, the sample and population of this research are LQ45 Company listed on the Indonesia Stock Exchange in 2013-2017 and obtained a sample of 10 companies. The analytical method used is regression analysis of panel data with the help of application E-Views 8. The results showed that, (1) liquidity has a positive and not effect significant to stock returns, (2) leverage has a positive and significant effect on stock returns

scholarly journals Analisis Pengaruh Economic Value Added (EVA), Debt To Equity Ratio (DER), Return On Asset (ROA), dan Current Ratio (CR) terhadap Return Saham

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Muhammad Rois ◽  
Pandiya Pandiya ◽  
Ni Made Diah K.S
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Economic Value ◽  
Value Added ◽  
Sampling Technique ◽  
Economic Value Added ◽  
Current Ratio ◽  
Mining Companies ◽  
Equity Ratio

This study aims to examine the significance of the effects of Economic Value Added, Debt to Equity Ratio, Return on Assets, and Current Ratio To stock againts returns in mining sector companies listed in Indonesia Stock Exchange 2013-2017. This study uses secondary data. The samples in this research are determined by purposive sampling technique. The samples used in this research are 6 (six) mining companies listed on Indonesia Stock Exchange. Testing hypothesis by using regression tool of panel data  supported by software eviews 9. Results of F test of  this research show that Economic Value Added (EVA), Debt to Equity Ratio (DER), Return on Asset (ROA), simultaneously have a significant effect against stock returns on the company. The result of t test shows that the Economic Value Added partially does not have a significant effect on stock return, while the Debt to Equity Ratio, Return on Asset, and Current Ratio have significant effect to stock return on mining companies listed in Indonesia Stock Exchange period 2013-2017. 

scholarly journals Pengaruh Inflasi Dan Suku Bunga Terhadap Return Saham Dengan Profitabilitas Sebagai Variabel Intervening Di Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015

2018 ◽  
Vol 2 (1) ◽  
pp. 67
Author(s):  
Wulan Kurniasari ◽  
Adi Wiratno ◽  
Muhammad Yusuf
Keyword(s):  
Interest Rate ◽  
Interest Rates ◽  
Stock Returns ◽  
Indirect Effect ◽  
Stock Return ◽  
Stock Exchange ◽  
Direct Influence ◽  
Good Investment ◽  
Independent Variable ◽  
The Interest Rate

This study aims to prove empirically that inflation and interest rates have a direct infuence on stock returns with ROA as intervening variables on Bankings listed in Indonesian Stock Exchange. The purposive sampling method used has certain criteria on samplings which published financial statements in 2013-2015 with documents in the average of a quartal of 10 banking industries based on Bank 3 book. This research shows the direct and indirect effect of using multiple linear regression to prove contribution of independent variable to dependent partially and simultaneously to stock return and using path analysis as the best intervening effect. Partial test result (t test) inflation and interest rate have direct influence to stock return with result of data of t-calculate> t-table is -4.000> 1.658 and -3.734> 1.658. ROA does not have a direct influence on stock return partial test results (Test t) t-count <t-table is 1.531 <1.658. Inflation has an indirect effect on stock return through ROA the result of 0.012 and the interest rate has indirect effect on stock return through ROA results 0.011. So, this research results can be used as information for investors and stakeholders in determining a good investment in Banking

scholarly journals Pengaruh Intellectual Capital Terhadap Return Saham Dengan Profitabilitas Sebagai Variabel Intervening

2019 ◽  
Vol 29 (1) ◽  
pp. 145
Author(s):  
Rizki Fazrin ◽  
Hermanto Hermanto ◽  
I Nyoman Nugraha Ardana Putra
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Stock Returns ◽  
Intellectual Capital ◽  
Capital Stock ◽  
Stock Return ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Research Findings ◽  
Positive Effect

The study aims to analyze the indirect influence of Intellectual Capital and Stock Return through profitability. Banking companies listed in Indonesia Stock Exchange 2013-2017 period. Samples were determined by purposive sampling obtained 145 samples. Data analysis tools using Path Analysis. Intellectual capital research findings showed no positive effect on stock returns over profitability as an intervening variable. As the research implications for consideration by the regulator in the field of accounting on the importance of intellectual capital information so that the regulation needs to be made on how to measure, recognize and report it. Keywords : Intellectual Capital, Stock Return, Profitability

scholarly journals THE EFFECTS OF ROA, ROE, NPL, AND OPERATING EXPENSES TO OPERATING REVENUES ON STOCK RETURN AT COMMERCIAL BANKS IN INDONESIA

2020 ◽  
Vol 18 (4) ◽  
pp. 704-711
Author(s):  
Yusuf Iskandar ◽  
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Stock Returns ◽  
Multiple Regression ◽  
Commercial Banks ◽  
Stock Return ◽  
Stock Exchange ◽  
Financial Ratios ◽  
Return On Assets ◽  
Return On Equity

Stock return is one indicator to show the performance of banks in Indonesia. This study aimed to empirically examine the effect of return on assets (ROA), return on equity (ROE), non-performing loans (NPL), and operating expenses to operating revenues on stock returns on commercial banks listed on the Indonesia Stock Exchange (IDX) years 2016-2018. For this reason, as many as 15 banks that meet the criteria were taken as samples in this study. The collected data were then analyzed using multiple regression analysis to test the proposed hypotheses. Several findings in this study indicated that each element, namely returns on assets, return on equity, non-performing loans, and operating expenses to operating revenues, respectively, had a significant effect on stock returns. Based on these findings, it was recommended that banking companies could manage financial ratios optimally to maximize stock return.

scholarly journals PENGARUH RISIKO KEUANGAN, MANAJEMEN LABA DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN DENGAN ROE DAN DER SEBAGAI VARIABEL KONTROL PADA PERUSAHAAN SEKTOR PROPERTI, REAL ESTATE DAN BUILDING CONTRUCTION

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Yamasitha Yamasitha
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Financial Risk ◽  
Stock Exchange ◽  
Secondary Data ◽  
Earning Management ◽  
Sales Growth ◽  
Panel Data Regression ◽  
Data Regression ◽  
Independent Variable

The objective of this research is to analyze the effect of financial risk, earning management and sales growth on firm value. Financial risk (DAR), earning management (EM), and  sales growth (PP) are used as independent variable and firm value (PBV) are used as dependent variable. Two variables are used as control variables is ROE and DER. The type of data is secondary data from the financial statements and annual report for 2013 to 2017. The population of this research is property, real estae and building contruction sector componies listed in Indonesia Stock Exchange. Methods of analysis is used a classic assumption test and panel data regression analysis. The result of the regression analysis in this research showed fiancial risk, earning management and sales growth has no effect significant on firm value. ROE and DER has a significant effect on firm value. And jointly fiancial risk, earning management, sales growth, ROE and DER has a significant effect on firm value. The discussion and research that will come under discussion on this research.

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