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Rachma Bhakti Utami
Politeknik Negeri Malang
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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 Abidin, Zahroh Adellia Elza Ratnasari Adellia Elzai Ratna Sari Aditiya hermansah, Celvin Aini, Yulis Nurul Alfani Putri Fahira Atika Noor Aziza Aulia, Nafisha Ilmi Azizah, Siti Nur Fikriyyatul Azna Abrory Wardana Bernanda Alyansa, Refi Cacik Rut Damayanti Claudya Ramad, Findi Damayanti, Cacik Rut Deni Kusumawardani Devi Kurnianingsih Dinar Ary Kartikasari Dinda Nabilah Rahmasari Dja'far, Veri Hardinansyah Djajanto, Ludfi Dwiatmanto Dwiatmanto Ekawati, Agis Faizah, Nisa Revinia Faudina Permatasari Feby Naomi Kardila Felisha, Devi Fiernaningsih , Nilawati Fiernaningsih, Nilawati Fika Arianti Gunawan Eko Nurtjahjono, Gunawan Eko Heni Wijayanti Indrayati, Indrayati Jaelan, Ahmad Jaswadi JASWADI, Jaswadi Kusairi Kusairi Laidya Amalia Putri Laidya Amalia Putri Lyla Rachmaningtyas Maria Goretti Wi Endang Maria Goretti Wi Endang Nirowati Pamungkas Maskur Maskur Mufarrohah, Mufarrohah Muhammad Januar Farrel Muhammad Nur Ilham Maulana Nabilah Rahmasari, Dinda Nesya Mutiara Ardana Nila Firdausi Nuzula Nilawati Fiernaningsih Novendri, Annisa Fitri Nurhalizah, Marshanda Rahmatillah Pamungkas, Maria Goretti Wi Endang Nirowati Prasetya, Aliya Afifah Puput Permatasari Puspa Putri Lestari Putra Indonesia, Tegar Raden Rustam Hidayat Rahmatillah Nurhalizah, Marshanda Rini Agustina Sabrina, Melda Safira, Aiyis Sifa Saiful Rahman Yuniarto Salim, M. Alfi Nuris Sana, Salma Soebagyo Soebagyo Sovia Rosalin Sri Mangesti Rahayu Sumiadji - Syarif Husaini Tanzila Fitriana, Kumaira Tri Mega Asri, Tri Mega Uno, Devi Oktavia Wahyudi, Fatimah Az Zahra Yessy Yuliana Amalia Zahro Zainal Abidin Zahroh Zainal Abidin Zubaidi Zubaidi