Research Article
Good Corporate Governance And Intelectual Capital Determinant Earnings Response Coefficient
@INPROCEEDINGS{10.4108/eai.13-2-2019.2286158, author={Nurul Aini and Rudi Harianto and Febrina Ramadhany}, title={Good Corporate Governance And Intelectual Capital Determinant Earnings Response Coefficient }, proceedings={Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia}, publisher={EAI}, proceedings_a={ICBLP}, year={2019}, month={10}, keywords={good corporate governance human capital structural capital capital employed}, doi={10.4108/eai.13-2-2019.2286158} }- Nurul Aini
Rudi Harianto
Febrina Ramadhany
Year: 2019
Good Corporate Governance And Intelectual Capital Determinant Earnings Response Coefficient
ICBLP
EAI
DOI: 10.4108/eai.13-2-2019.2286158
Abstract
The purpose of this study is to analyze the impact of good corporate governance and intellectual capital on the earnings response coefficient of banking firms listed in Indonesian Stock Exchange for 2014-2017 periods. This research is very useful in knowledge management in the banking company, especially for investors regarding the earnings response coefficient. The sample in this study was 32 companies, and total sample became 128 observations. The dependent variable in this study is the earnings response coefficient, while the independent variables are managerial ownership, audit committee, human capital, structural capital, and capital employed. The results show that managerial ownership, human capital, and structural capital no impact on earnings response coefficient, while audit committee has a negative impact on earnings response coefficient, capital employed has a positive impact on earnings response coefficient. The future research is consider stock prices to determine the earnings response coefficient.
