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Journal : Land Journal

APAKAH HARGA SAHAM DAPAT DI PENGARUHI OLEH INTELEKTUAL CAPITAL DAN OPINI AUDIT Supriadi, Adi
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3367

Abstract

This research aims to determine and obtain empirical evidence of the influence of intellectual capital and audit opinion on share prices. This research uses quantitative research using descriptive methods. The population in this study includes Infrastructure, Utilities and Transportation listed on the Indonesia Stock Exchange, namely 79 companies. The sampling technique used was purposive sampling by obtaining 60 data. The analysis method used a multiple linear regression model which was processed and analyzed using the IBM Statistical Package for Social Sciences (SPSS) version 25 program. The results of the study showed that intellectual capital and audit opinion had no effect. on share prices either simultaneously or partially. This research is expected to provide benefits to future researchers as additional material for consideration, as a reference, as material for analysis and this research is expected to be useful for companies, from the input and results of this research it can provide information to certain parties in the company regarding intellectual capital and opinions regarding stock price. The limitation of the research is that this research only focuses on certain companies that match the research criteria so that the research results cannot be generalized to all infrastructure, utilities and transportation listed on the Indonesia Stock Exchange. Investors and potential investors who want to invest their shares in a company should first look at the financial condition and fundamentals of the company they will choose.
DAPATKAH INTELLECTUAL CAPITAL MEMPENGARUHI HARGA SAHAM Supriadi, Adi
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4702

Abstract

This study aims to examine and analyze the influence of Sales Growth and Intellectual Capital on Stock Prices in non-cyclical consumer companies listed on the Indonesia Stock Exchange for the period 2023 to 2025. This type of research is quantitative research, using secondary data. The data analysis method used is a panel data regression test using the Eviews 12 application. The population in this study is all non-cyclical consumer sectors listed on the Indonesia Stock Exchange for the period 2023 to 2025. The data collection technique in this study was a purposive sampling technique with results from 105 companies with certain criteria obtained as many as 35 companies. The results of the study show that Sales Growth and Intellectual Capital together can affect stock prices and Intellectual Capital has a significant effect on Stock Prices. This increase in sales provides a positive signal to investors that the company has good growth prospects, which can increase investor interest in buying the company's shares. Conversely, if the results are negative, this indicates a decrease in sales that can reduce investor interest. The results of intellectual capital, namely Intellectual capital, reflect the company's ability to manage intangible assets to create value. A high score on intellectual capital indicates that the company has successfully optimized the use of physical capital, human resources, and organizational structure to increase added value.