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PENGARUH KONSERVATISME LABA DAN LEVERAGE TERHADAP EARNINGS RESPONSE COEFFICIENT SEKTOR PROPERTY DAN REAL ESTATE

PUSPITARINI, DYAH KURNIA (2016) PENGARUH KONSERVATISME LABA DAN LEVERAGE TERHADAP EARNINGS RESPONSE COEFFICIENT SEKTOR PROPERTY DAN REAL ESTATE. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

One of source which is used to assess good or bad performances of a company is camefromprofit information. Profit information given by the management to the investors are used fora decision making. Reactions shown by the investors for the information which provided by the market can be different. Based on this difference investor reaction, thisresearchintended to verify if there is an affect occurred from earnings conservatism and leverage to the earnings response coefficients.This research is classified as a causal comparative research by using a secondary data, such as: company's annual report property and real estate sector which listed on the Indonesia Stock Exchange during 2012-2014. The sampling method used in this research is a purposive sampling, 71 samples of data observations for a three years of period. The analytical method used is a multiple regression analysis. Based on the results of thisresearch analys is indicated that earnings conservatism have a significant effect to earnings response coefficient. Other variabel that alsoleverages have a significant effect to earnings response coefficient (ERC). Keywords: Earnings Response Coefficient, Conservatism Earnings, Leverage

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 21 Feb 2017 08:14
Last Modified: 21 Feb 2017 08:14
URI: http://eprints.perbanas.ac.id/id/eprint/563

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