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Nila Firdausi Nuzula
Department Of Business Administration, Universitas Brawijaya, Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : JOURNAL OF APPLIED BUSINESS ADMINISTRATION

 1 
Intellectual Capital and Earnings Quality: Do They Connect? Rachma Bhakti Utami; Nila Firdausi Nuzula; Cacik Rut Damayanti
Journal of Applied Business Administration Vol 7 No 1 (2023): Journal of Applied Business Administration - Maret 2023
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v7i1.5181

Abstract

The main objective of this research is to look at the relationship between intellectual capital and earnings quality in Indonesian banks. Intellectual capital is measured by using EVAIC+, where the indicators consist of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), and Capital Employed Efficiency (CEE). Earnings quality is measured using discretionary accruals and earnings persistence. Furthermore, this study also looks at whether there is a difference in the effect of intellectual capital on earnings quality based on the type of bank, in this case, State-Owned and Private Banks. The objects of this study were eight banks, consisting of four state-owned banks and four private banks, and this study examines a total of 112 banking samples in Indonesia. The researcher used the Partial Least Square Multigroup technique to analyze this study, with research data for 2006 - 2019. The results showed that intellectual capital was essential for influencing banking earnings in Indonesia. This study also shows that the intellectual capital analyzed separately between state-owned and private banks has a significant and positive effect on earnings quality, meaning that the type of bank does not moderate the effect of the independent variables on the dependent variable in this study. This study recommends more budget allocation to intellectual capital to create quality profits in banks in Indonesia.
Co-Authors . DARMINTO . Suhadak . Topowijono Aan Suryana Achmad Basith Ikhsandinoto Agung Nugroho Luthfi Imam Fahrudi Agung Santoso Putra Ahmad Romadhani Akhyian Hamimah Linggahua Alfiyah Agussalim Almoazer Abdelrahman Amalia Agista Maharani Amanda Ade Winona Amelinda Islamey Andi Wijayanto Andi Wijayanto Ardhito Ario Hutomo Ari Darmawan Arief Indra Wahyu Setyawan Arinda Sasmita Rahma Arja, Rayssa Nathasa Bayu Wichaksono Pangestu Bernadetha Eveline Gabriella Purba Budhy Ayu Nurputri Cacik Rut Damayanti Cacik Rut Damayanti Candra Puspita Ningtyas Damayanti, Cacik Rut Dea Kusuma Riyadi Dewi, Winda Rufiana Didik Hartono Dina Aprilia Utami Dyah Putri Fuji Lestari Dаrwаti Dаrwаti Elsafan Kukuh Aditya Esti Junining Fadilla Eka Ningsih Fadillah Amin Fahrudi, Agung Nugroho Luthfi Imam Ferina Nurlaily Firdani Antika Sari Fitria Intan Ayuningtias Fuaida, Roudhotul Gagas Sеptian Nurfikri Gilang Salman Al Farisi Gilda Maulina Harril Brimantyo Ika Meriyanti Jabir Putri Ika Sisbintari Islami Putri Apriani Isti Purwaningtyas Julian Arsyad Illinova Kevin Adiyasa Pahlevi Kurniawan Winata Laili Fitria Nurfadillah Laras Sati Giri Noerani M. Saifi Mai Sovi Triswidjanti Maulina, Gilda Meutea Saraswati Mifthachul Cholifah Miranti Sedyaningrum Moch. Dzulkirom Mochammad DJUDI MUKZAM, Mochammad DJUDI Mohamad Faathir Al Hakim Muchammad Rizki Agung Putra Muhamad Ibrahim Muhamad Wahyu Firmansyah Muhammad Apri Wirawan Sinaga Muhammad Khalid Mawardi Muhammad Nur Hidayah Muhammad Saifi Muhammad Saifi Muhammad Yusril Mustafa, Muthyah Ainunsary Nada Faradila Naufal Yafi’ Najy Nelly Sulistyani Putri Neng Windy Naedya Cahyanti Ni Wayan Kartika Yowana Nia Mardiana Nia Nugraha Farelio Siregar Nur Imamah Nuraeni Nuraeni, Desika Putri Nuria Setiarini Nurlita Sukma Alfandia Nurul Lianawati N’imatul Lailiyah Oktana Indriyatna Jatnika One Septy Wulandari Onni Meirezaldi Pregnandia Ladina Prima Rahma Sari Prisya Esterlina Qur'anitasari Qur'anitasari Rachma Bhakti Utami Raden Rustam Hidayat RANI RACHMAWATI Reika Happy Sugiastuti Reza Hendrawan rizky Adhitya Rizqi Laila Rohmah Rony Yuda Prasetyo Rosyida Maulina Rulita Indra Puspitasari Rully Herlinasari Samira Hanim Saparila Worokinasih Saputra, Arjun Sarah Torgara Aprillia Manurung Satimah Sarisitamah Dewi Mandiri Satria Lukman Pinarbaga Sekar Arum Kinanti Septa Lukman Andes Shabrina Nur Adliah Sirivanh, Thongvanh Siti Ragil Siti Ragil Handayani Siti Ragil Handayani Sri Mangesti Rahayu Sri Mangesti Rahayu Sri Sulasmiyati Sri Sulasmiyati Stefani Fabiola Christine Suhadak Suhadak Suhadak Suhadak Sulasmiati, Sri Suroto Suroto Syahla Dwinovita Putri Taufik Hidayat Theresia Vania Hamolin Tita Irbah Rofifah Topo Wijono Topowijono Topowijono Tria Syafitri Valeria Pramudita Suwandani Vieni Angelita Buana Wahyu Aprilia Sari Yuliana Prasiska Yuni Anisa Lestari