PENGARUH ALOKASI PAJAK ANTAR PERIODE, PERSISTENSI LABA AKUNTANSI, STRUKTUR MODAL, DAN VARIABEL INDIKATOR TERHADAP KOEFISIEN RESPON LABA AKUNTANSI PERUSAHAAN YANG TERDAFTAR DI BEI UNTUK TAHUN 2007
| Main Authors: | Johan Hartono, Estralita Trisnawati |
|---|---|
| Format: | Article eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Ekonomi
, 2012
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| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/FE/article/view/1045 |
Daftar Isi:
- This study is aimed to analyze the effect of some factors to earnings response coefficient as empirical evidence Jakarta Stock Exchange. Those factors are, interperiod tax allocation, earnings persistence, capital structure, and indicator variable. This research tried to apply some theories which have concluded at previous researches to Indonesian capital market. The data used is the secondary data from Jakarta Stock Exchange. The population in this research is firms which listed at Jakarta stock exchange in 2007 and samples are taken by some criteria. This number of samples is 100 samples and the criteria of the sample are having deffered tax expense and deffered tax income then they have closing prices within window period that assure between publication date. Then the data was tested with linear regression to get the conclusion. The result shows that earnings response coefficient is significantly affected by earnings persistence. Otherwise, interperiod tax allocation, capital structure, and indicator variable give non-significant effect to earnings response coefficient. However, interperiod tax allocation, earnings persistence, capital structure, and indicator variable give significant effect to earnings response coefficient, when they were tested with linear regression together.