Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia

Research Article

Good Corporate Governance And Intelectual Capital Determinant Earnings Response Coefficient

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  • @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
Nurul Aini1,*, Rudi Harianto1, Febrina Ramadhany1
  • 1: Narotama University
*Contact email: aininurul349@gmail.com

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.