PENGARUH KESEMPATAN BERTUMBUH, KEPEMILIKAN MANAJERIAL, DAN PROFITABILITAS TERHADAP UNEXPECTED EARNINGS DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERATING

Abstract

The main purpose of investors investing their capital in a company is to gain profit. Therefore, in choosing a company, an investor needs careful consideration, such as whether the company has good growth opportunities, the company has positive policies due to strong managerial ownership, and the company is able to generate good profits (profitability). The type of data used in this study is secondary data sourced from the annual financial reports of banking companies listed on the Indonesia Stock Exchange for the period 2013-2023. The population in this study is all banking companies listed on the Indonesia Stock Exchange for the period 2013-2023, totaling 47 companies. While the sample in this study was 16 banking companies. Data analysis was carried out using PLS analysis. Based on the results of research it can be concluded that the variables of growth opportunities, managerial ownership, and profitability have a positive and significant effect on unexpected earnings. The variables of growth opportunities and profitability have a significant effect on unexpected earnings. The variable of managerial ownership is not significant on unexpected earnings.