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INDONESIA
Indonesian Journal Of Business And Economics
Published by Universitas Kuningan
ISSN : -     EISSN : 26214466     DOI : -
Core Subject : Economy,
Indonesian Journal of Business and Economics (IJBE) is a peer-reviewed journal published by the Faculty of Economics, University of Kuningan, Indonesia. This journal is a biannual publication that serves as a platform for disseminating the development of knowledge through researches. It is also a forum for academicians all over the world to share and discuss ideas related to accounting, management, and economics. This journal which is published on June and December covers, but not limited to, accounting, financial management, human resources management, operational management, marketing management, strategic management, development economics, international economics, and Islamic economics.
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Articles 1 Documents
Search results for , issue "Vol. 4 No. 1 (2021)" : 1 Documents clear
Effect of Intellectual Capital and Audit Opinion on Stock Prices: Empirical Study on Listed Infrastructure, Utilities and Transportation Companies Nurmala, Putri; Adiwibowo, Akhmad Sigit; Sari, Afifah Kemala
Indonesian Journal Of Business And Economics Vol. 4 No. 1 (2021)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v4i1.3949

Abstract

This study aims to determine and obtain empirical evidence of the effect of intellectual capital and audit opinion on stock prices. This study uses quantitative research using descriptive methods. The population in this study includes infrastructure, utilities and transportation which are listed on the Indonesia Stock Exchange as many as 79 companies. The sampling technique used was purposive sampling by obtaining 60 data. The method of analysis using multiple linear regression models was processed and analyzed using the IBM Statistical Package for Social Sciences (SPSS) version 25 program. The results showed that intellectual capital and audit opinion had no effect on stock prices either simultaneously or partially. Keywords: Intellectual Capital, Audit Opinion and Stock Prices

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