Open Access Peer Reviewed Monthly Est. 2014

European Journal of Accounting, Finance and Investment

(EJAFI)
ISSN (Print): 4242-405X | ISSN (Online): 3466-7037
6.34
Impact Factor
14
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823+
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HomeEJAFI Vol. 13, No. 3 THE INFLUENCE OF EARNINGS MANAGEMENT AND FIRM GRO…
📄 Research Article EJAFI Vol. 13, No. 3 (2025)

THE INFLUENCE OF EARNINGS MANAGEMENT AND FIRM GROWTH ON FUTURE STOCK RETURNS

Hidayat Ahmad Fauzan
Pamulang University, Indonesia
European Journal of Accounting, Finance and Investment, Vol. 13, No. 3 (2025), pp. 28-40 | DOI: https://doi.org/10.5281/zenodo.19880267
Open Access Peer Reviewed Research Article

Abstract

This study aims to test and analyse the effect of effect of Eamings Management, Information Asymmetry and Asset Growth on the Future Stock Returns and whether the Dividend Policy could strengthen the relationship between the effects of Eamings Management, Information Asymmetry and Asset Growth on the Future Stock Returns in index LQ-45 companies listed on the Indonesia Stock Exchange from 2017 to 2022. This type of research is quantitative, using secondary data. The hypothesis testing used in the study was the Moderated Regression Analysis and Eviews 13 applications. The population in this study were all companies listed on index LQ-45. The data collection technique in this study was purposive sampling technique, from 45 research populations to 18 used as research samples. The results showed that Eamings Management, Information Asymmetry and Asset Growth simultaneously affect Future Stock Returns in index LQ-45 companies from 2017 to 2022. The research results obtained Risk Eamings Management affects Future Stock Returns, Information Asymmetry has no effect on Future Stock Returns, Asset Growth has no effect Future Stock Returns and the dividend policy could not strengthen the relationship between the effect of eamings management, information asymmetry and asset growth on the future stock retums.
Keywords: ["Earning Management","Information Asymmetry","Asset Growth","Dividend Policy","Future Stock Return"]
📑 How to Cite This Article
APA 7th Edition:
Hidayat Ahmad Fauzan (2025). THE INFLUENCE OF EARNINGS MANAGEMENT AND FIRM GROWTH ON FUTURE STOCK RETURNS. European Journal of Accounting, Finance and Investment, 13(3), 28-40. https://doi.org/https://doi.org/10.5281/zenodo.19880267
Vancouver Style:
Hidayat Ahmad Fauzan. THE INFLUENCE OF EARNINGS MANAGEMENT AND FIRM GROWTH ON FUTURE STOCK RETURNS. Eur. J. Account. Finance Invest.. 2025;13(3):28-40. DOI: https://doi.org/10.5281/zenodo.19880267
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