PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP EARNINGS RESPONSE COEFFICIENT (Perbankan yang Terdaftar di BEI Tahun 2013-2015)

FEBRILYANTRI, CANDRA (2018) PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP EARNINGS RESPONSE COEFFICIENT (Perbankan yang Terdaftar di BEI Tahun 2013-2015). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the influence of Intellectual Capital and Good Corporate Governance as an independent variable to Earnings Response Coefficient as a dependent variable with Size, Leverage and Growth as control variables. The population of this study is a banking company listed on the Indonesia Stock Exchange period 2013 to 2015. Samples obtained by using purposive random sampling method is as many as 102 data. The analytical method used is multiple regression analysis with SPSS software. The result of statistical test 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 Penelitian ini bertujuan untuk menguji pengaruh Intellectual Capital dan Good Corporate Governance sebagai variabel independen terhadap Earnings Response Coefficient sebagai variabel dependen dengan Size, Leverage dan Growth sebagai variabel kontrol. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode tahun 2013 hingga 2015. Sampel yang diperoleh dengan menggunakan metode purposive random sampling adalah sebanyak 102 data. Metode analisis yang digunakan adalah teknik analisis regresi berganda dengan software SPSS. Hasil penelitian pengujian statistik menunjukkan bahwa: 1) Intellectual Capital tidak berpengaruh terhadap Earnings Response Coefficient, 2) Good Corporate Governance tidak berpengaruh terhadap Earning Response Coefficient, 3)Variabel kontrol Size dan Growth berpengaruh terhadap Earning Response Coefficient namun Leverage tidak berpengaruh terhadap Earning Response Coefficient. Kata Kunci: Intellectual Capital, Good Corporate Governance, Earnings Response Coefficient, Kualitas Informasi Laba

Item Type: Thesis (S2)
Call Number CD: CD/555. 18 005
NIM/NIDN Creators: 55516110067
Uncontrolled Keywords: Intellectual Capital, Good Corporate Governance, Earnings Response Coefficient, Kualitas Informasi Laba
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Virda Syifa
Date Deposited: 17 Oct 2018 01:44
Last Modified: 17 Nov 2021 09:38
URI: http://repository.mercubuana.ac.id/id/eprint/45090

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