INDADZILARSY, AFRIL (2023) PENGARUH INTELLECTUAL CAPITAL DAN MANAJEMEN LABA TERHADAP RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.
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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 are mining companies listed on the Indonesia Stock Exchange in 2018 – 2020. 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. Meanwhile, dividend policy cannot moderate the effect of intellectual capital on stock returns and dividend policy cannot moderate the effect of earnings management on stock returns.. Keywords : intellectual capital, earnings management, stock returns, dividend policy moderating. Penelitian ini dilatarbelakangi oleh pentingnya informasi mengenai faktor-faktor yang mempengaruhi return saham. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI tahun 2018 – 2020. Sampel penelitian ini sebanyak 23 emiten atau 69 data laporan keuangan perusahaan yang digunakan dalam penelitian ini. Penelitian ini menggunakan regresi linear berganda dan moderate regression analysis. Hasil dari penelitian ini adalah intellectual capital tidak berpengaruh terhadap return saham, dan manajemen laba berpengaruh positif terhadap return saham. Sedangkan kebijakan dividen tidak dapat memoderasi pengaruh intellectual capital terhadap return saham dan kebijakan dividen tidak dapat memoderasi pengaruh manajemen laba terhadap return saham. Kata kunci : intellectual capital, manajemen laba, return saham, kebijakan dividen
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 23 070 |
| Call Number: | SE/32/23/084 |
| NIM/NIDN Creators: | 43218120010 |
| Uncontrolled Keywords: | intellectual capital, manajemen laba, return saham, kebijakan dividen |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.47 Fiduciary Accounting/Akuntansi Gadai |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MILA RISKA |
| Date Deposited: | 27 May 2023 07:33 |
| Last Modified: | 29 May 2023 08:23 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/77687 |
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