Intellectual Capital And Earning Management, To Future Stock Return
Abstract
the analyze Intellectual Capital 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, asignificant effect on future stock returns, Earning management has a significant effect on future stock returns, Simultaneous results Intellectual capital, earning management simultaneously have an effect on future stock returns, These findings indicate that in sample companies.
Keywords: Green Intellectual Capital, Earning Management, Future StockReturn
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