DETERMINAN KOEFISIEN RESPON LABA
ABSTRACT: The purpose of this
study is to get the empirical evidence of factors that influence earnings
response coefficient on manufacturing companies listed in Indonesia Stock
Exchange. The factors that being examined are capital structure, audit
reputation, growth opportunity, profitability, firm size, systematic risk, earnings
persistence and share volatility. The study used purposive sampling method on
sample selection from manufacturing companies listed in Indonesia Stock Exchange
period 2007 until 2009. Data collected using secondary data and the hypotheses
is tested using moderating regression analysis. The result of the re-search
show that audit reputation, growth opportunity, firm size, systematic risk and
share volatility have influence to earnings response coefficient. While capital
structure, profitability and earnings persistence have no significantly
influence to earnings response coefficient.
Keywords: earnings response
coefficient, capital structure, audit reputation, growth opportunity,
profit-ability, firm size, systematic risk, earnings persistence, share
volatility
Penulis: Yulius Kurnia Susanto
Kode Jurnal: jpmanajemendd120319
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