The effect of green intellectual capital, conservatism, earning management, to future stock return and its implications on stock return
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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
STIE Perbanas Surabaya
2021-06-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/2286/pdf |
| _version_ | 1818455981250576384 |
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| author | Sugiyanto Fitri Dwi Febrianti |
| author_facet | Sugiyanto Fitri Dwi Febrianti |
| author_sort | Sugiyanto |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-14T22:19:24Z |
| format | Article |
| id | doaj.art-fd4d44c4aa85424db6b4b22241852025 |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-12-14T22:19:24Z |
| publishDate | 2021-06-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-fd4d44c4aa85424db6b4b222418520252022-12-21T22:45:32ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2021-06-011119310310.14414/tiar.v11i1.2286The effect of green intellectual capital, conservatism, earning management, to future stock return and its implications on stock returnSugiyanto0Fitri Dwi Febrianti1Pamulang University, Banten, West Java, IndonesiaPamulang University, Banten, West Java, IndonesiaThis 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.https://journal.perbanas.ac.id/index.php/tiar/article/view/2286/pdfgreen intellectual capitalconservatismearning managementfuture stock returnstock return |
| spellingShingle | Sugiyanto Fitri Dwi Febrianti The effect of green intellectual capital, conservatism, earning management, to future stock return and its implications on stock return Indonesian Accounting Review green intellectual capital conservatism earning management future stock return stock return |
| title | The effect of green intellectual capital, conservatism, earning management, to future stock return and its implications on stock return |
| title_full | The effect of green intellectual capital, conservatism, earning management, to future stock return and its implications on stock return |
| title_fullStr | The effect of green intellectual capital, conservatism, earning management, to future stock return and its implications on stock return |
| title_full_unstemmed | The effect of green intellectual capital, conservatism, earning management, to future stock return and its implications on stock return |
| title_short | The effect of green intellectual capital, conservatism, earning management, to future stock return and its implications on stock return |
| title_sort | effect of green intellectual capital conservatism earning management to future stock return and its implications on stock return |
| topic | green intellectual capital conservatism earning management future stock return stock return |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/2286/pdf |
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