The Influence of Intellectual Capital and Good Corporate Governance on Earnings Response Coefficient (Case Study on Banks listed on IDX 2013-2015)
International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
www.ijsr.net | Open Access | Fully Refereed | Peer Reviewed International Journal

ISSN: 2319-7064


Amazon Sale


Research Paper | Accounting | Indonesia | Volume 7 Issue 9, September 2018

The Influence of Intellectual Capital and Good Corporate Governance on Earnings Response Coefficient (Case Study on Banks listed on IDX 2013-2015)

Candra Febrilyantri, Istianingsih

This study aims to know the influence of Intellectual Capital and Good Corporate Governance to Earnings Response Coefficient, with Size, Leverage and Growth as control variable. The population of this study is a banking company listed on the IDX for the period of 2013-2015. Samples were obtained using Purposive Random Sampling method of 102 companies. The method used in this research is multiple regression analysis with SPSS. The results showed that 1) Intellectual Capital has no effect on Earnings Response Coefficient, 2) Good Corporate Governance has no effect on Earning Response Coefficient, 3) Size and Growth control variables affect Earning Response Coefficient but Leverage has no effect on Earning Response Coefficient.

Keywords: Intellectual Capital, Good Corporate Governance, Earnings Response Coefficient

Edition: Volume 7 Issue 9, September 2018

Pages: 69 - 76

Share this Article

How to Cite this Article?

Candra Febrilyantri, Istianingsih, "The Influence of Intellectual Capital and Good Corporate Governance on Earnings Response Coefficient (Case Study on Banks listed on IDX 2013-2015)", International Journal of Science and Research (IJSR), https://www.ijsr.net/search_index_results_paperid.php?id=ART2019870, Volume 7 Issue 9, September 2018, 69 - 76

88 PDF Views | 94 PDF Downloads

Download Article PDF


Amazon Sale


Similar Articles with Keyword 'Intellectual Capital'

Research Paper, Accounting, Indonesia, Volume 8 Issue 3, March 2019

Pages: 1759 - 1764

Intellectual Capital Disclosure in Indonesia

Ni Ketut Kartika Amanda Astiti, Ni Made Dwi Ratnadi, Nyoman Wijana Asmara Putra, Gayatri

Share this Article

Research Paper, Accounting, Indonesia, Volume 8 Issue 8, August 2019

Pages: 1181 - 1190

The Factors to Influence Intellectual Capital Disclosure (ICD) in Transport Service Companies Listed In Indonesia Stock Exchange in Period 2014-2017

Munajat, Dewi Anggraini

Share this Article

Research Paper, Accounting, Indonesia, Volume 7 Issue 9, September 2018

Pages: 69 - 76

The Influence of Intellectual Capital and Good Corporate Governance on Earnings Response Coefficient (Case Study on Banks listed on IDX 2013-2015)

Candra Febrilyantri, Istianingsih

Share this Article

Similar Articles with Keyword 'Good Corporate Governance'

Research Paper, Accounting, Indonesia, Volume 8 Issue 8, August 2019

Pages: 2206 - 2210

Application of Good Corporate Governance Principles in Lembaga Perkreditan Desa (Concept of Local Financial Institutions in Bali)

Ni Nyoman Ayu Suryandari, I Dewa Made Endiana, Ida Ayu Ratih Manuari

Share this Article

Research Paper, Accounting, Indonesia, Volume 8 Issue 1, January 2019

Pages: 1424 - 1427

The Effect of Corporate Governance on Corporate Performance and Corporate Social Responsibility

Yuli Dwi Yusrani Anugrah, Siti Maria Wardayati, Muhammad Miqdad

Share this Article

Research Paper, Accounting, Indonesia, Volume 8 Issue 6, June 2019

Pages: 949 - 955

The Effect of Good Corporate Governance Mechanism, Financial Performance, and IFRS Adoption on Earnings Management Practices Case Study: Manufactured Firms Listed on Indonesia Stock Exchange Period 2012?2017

Yurry Andika Fajri, Misdiyono

Share this Article

Research Paper, Accounting, Indonesia, Volume 7 Issue 12, December 2018

Pages: 673 - 679

Analysis of Effect of Good Corporate Governance and Corporate Social Responsibility on the Company Performance: Case Studies of Manufacturing Company in Indonesia

Muhammad Wisnu Girindratama

Share this Article

Research Paper, Accounting, Indonesia, Volume 7 Issue 9, September 2018

Pages: 69 - 76

The Influence of Intellectual Capital and Good Corporate Governance on Earnings Response Coefficient (Case Study on Banks listed on IDX 2013-2015)

Candra Febrilyantri, Istianingsih

Share this Article
Top