Indonesian Journal Of Business And Economics
Vol 4, No 1 (2021)

Effect of Intellectual Capital and Audit Opinion on Stock Prices: Empirical Study on Listed Infrastructure, Utilities and Transportation Companies

Putri Nurmala (Universitas Pamulang)
Akhmad Sigit Adiwibowo (Universitas Pamulang)
Afifah Kemala Sari (Universitas Pamulang)

Article Info

Publish Date
28 Jun 2021

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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Journal Info
Indonesian Journal Of Business And Economics
Website

Abbrev

ijbe

Publisher

Universitas Kuningan

Subject

Economics, Econometrics & Finance

Description

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 ...