Good Corporate Governance And Intelectual Capital Determinant Earnings Response Coefficient

Proceedings of the Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia Pub Date : 1900-01-01 DOI:10.4108/eai.13-2-2019.2286158

Nur Aini, Rudi Harianto, Febrina Ramadhany

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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.

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良好公司治理与智力资本决定盈余反应系数

本研究的目的是分析2014-2017年印尼证券交易所上市银行公司良好的公司治理和智力资本对盈余反应系数的影响。本研究对银行公司的知识管理，特别是对投资者关于盈余反应系数的知识管理具有重要的指导意义。本研究样本为32家公司，总样本为128个观察值。本研究的因变量为盈余反应系数，自变量为管理层所有权、审计委员会、人力资本、结构资本和使用资本。结果表明，管理层持股、人力资本和结构资本对盈余反应系数没有影响，审计委员会对盈余反应系数有负向影响，资本使用对盈余反应系数有正向影响。未来的研究是考虑股票价格来确定盈余反应系数。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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

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