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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

Abstract: 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