Almilia, Luciana Spica (2019) Factors Affecting Earnings Response Coefficient (ERC) in Manufacturintg Companies Listed on BEI. The Indonesian Journal of Accounting Research (IJAR), 22 (2). pp. 153-178. ISSN 2086-6887
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Abstract
This research aims to analyze which factors significantly influence Earnings Response Coefficient (ERC). The sample of this research is including manufacturing companies listed in Indonesia Stock Exchange between period 2012-2016. The sample is drawn using a purposive sampling method. There are 280 samples in total that are examined to conduct the study. Multiple regression analysis is used in this research to examine the hypotheses. Independent variables used in this research are earning persistence, profitability, leverage, growth opportunity, firm size, audit quality, CSR disclosure, and conservatism. The result of this research suggests that profitability and firm size have a significant and positive influence on Earning Response Coefficient. Result also shows earning persistence, and growth opportunity has a significant and negative influence on Earning Response Coefficient. Meanwhile, leverage, audit quality, CSR disclosure, and conservatism do not significantly influence the Earning Response Coefficient.
| Item Type: | Article |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Lecturer |
| Depositing User: | LUCIANA SPICA ALMILIA |
| Date Deposited: | 07 Oct 2021 01:53 |
| Last Modified: | 07 Oct 2021 01:53 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8272 |
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