Pengaruh Modal Intelektual terhadap Pengembalian Saham - Ervinasari Harianja; Riki Apriyadi; Nadhira Alya Wazdy; Eriza Novita; Yusfiswandi Yusfiswandi (Jesya (Jurnal Ekonomi dan Ekonomi Syariah), 2023)
Penelitian ini dilakukan untuk mengetahui secara empirik, faktor-faktor yang mempengaruhi pengembaliann saham pada 431 perusahaan yang terdaftar pada Bursa Efek Indonesia (BEI) selama periode 2017 - 2021. Persaingan yang semakin tinggi menjadikan perusahaan tidak dapat hanya mengandalkan modal fisik, tetapi perusahaan diminta untuk dapat memaksimalkan dan mengoptimalkan Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Intellectual Capital serta apakah pengaruh dari Female Director sebagai kontrol terhadap Stock Return. Hasil penelitian ini menunjukkan bahwa Human Capital Efficiency, Structural Capital Efficiency, Capital employed Efficiency, Intellectual capital serta Female Director sebagai kontrol tidak memiliki pengaruh signifikan terhadap Stock Return. This research was conducted to find out empirically, the factors that affect stock returns in 431 companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 - 2021. The increasingly high competition makes companies not only able to rely on physical capital, but companies are asked to can maximize and optimize Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Intellectual Capital and whether the influence of Female Director as a control on Stock Return. The results of this study indicate that Human Capital Efficiency, Structural Capital Efficiency, Capital employed Efficiency, Intellectual capital and Female Director as controls have no significant effect on Stock Return.