PENGARUH AKUNTANSI KONSERVATIF, UKURAN PERUSAHAAN, DAN DEFAULT RISK TERHADAP KOEFISIEN RESPON LABA (ERC)
ABSTRACT: This study aims to
test the influence of conservative accounting, Company Size, and the default
risk of Koefisien Respon Laba. Earnings Response Coefficient. This research was
conducted as a response to a specific profit and specificity of each company is
affected by several factors, such as the application of conservative
accounting, firm size, and default risk. The number of samples for research in
2006 as many as 30 companies and in 2007 as many as 44 companies, bringing the
total sample in This research into 74 companies. Hypothesis testing is done by
using t test and F test are analyzed with the model of multiple linear
regression analysis.
The results show that partial Conservative Accounting significant
negative effect on profit Response Coefficient, which received Ha1. Company
Size significant negative effect that receive ha2 ERC. Furthermore, D efault
Risk has a significant negative effect on ERC, meaning ha3 acceptable. To test
F, obtained by statistical calculation shows that conservative accounting,
company size, and default risk affect ERC manufacturing companies listed in
Indonesia Stock Exchange 2005-2007 observation period, thus this study received
Ha4.
Keywords: Conservative
accounting, Company Size, Default Risk, and Earnings Response Coefficient
Penulis: Yossi Diantimala
Kode Jurnal: jpakuntansidd080055
