Pengaruh Konservatisme Laba, Struktur Modal, Ukuran Perusahaan, Profitabilitas, Corporate Social Responsibility Terhadap Earnings Response Coefficient

Hariyono, Syafitri Margharet Aurora (2018) Pengaruh Konservatisme Laba, Struktur Modal, Ukuran Perusahaan, Profitabilitas, Corporate Social Responsibility Terhadap Earnings Response Coefficient. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The earnings response coefficient (ERC) is a form of measuring information in the form of earnings, whether the earnings information has reflected the actual or not, so that it can be used in decision making and can also increased the benefits of decisions in financial reporting. This study aims to determine the effect of variables earnings conservatism, capital structure, size, profitability, and corporate social responsibility on earnings response coefficient in manufacturing companies listed on the Indonesia stock exchange for the period 2012-2016. The sample in this study consisted of 245 manufacturing companies listed on the Indonesia stock exchange for secondary data sourced from financial reports and annual reports of manufacturing companies listed on the Indonesia stock exchange. The result showed that the capita; structure, size, and corporate social responsibility have a significant effect in earnings response coefficient. While profit conservatism and profitability do not effect the earnings response coefficient. Keywords : earnings response coefficient, profit conservatism, capital structure, size, profitability, corporate social responsibility

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 22 Nov 2019 03:13
Last Modified: 22 Nov 2019 03:13
URI: http://eprints.perbanas.ac.id/id/eprint/4383

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