Hadi, Mochammad Zahid Muzammil and Almilia, Luciana Spica and Nita, Riski Aprilia (2019) Information Presentation Pattern, Information Order and Framing Effect in Taking Investment Decisions. The Indonesian Journal of Accounting Research (IJAR), 22 (3). pp. 329-358. ISSN 2086-6887
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Abstract
This research aims to analyze which factors significantly influence the Earnings Response Coefficient (ERC). Sample of this research is including manufacturing companies listed in Indonesia Stock Exchange 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: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 332 - FINANCIAL ECONOMICS > 332.6 - INVESTMENT |
| Divisions: | Lecturer |
| Depositing User: | LUCIANA SPICA ALMILIA |
| Date Deposited: | 07 Oct 2021 02:21 |
| Last Modified: | 06 Jan 2022 07:11 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8271 |
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