PENGARUH KONSERVATISME DALAM LAPORAN KEUANGAN TERHADAP EARNINGS RESPONSE COEFFICIENT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI
Daftar Isi:
- Earning information that generated in the conservatism financial statement are considered to have benefits for the investor to predict the reaction of financial statement reporting. This study aims to determine the effect of conservatism in the financial statements of the earnings response coefficient (ERC) as well as to determine the effect of good corporate governance (GCG) on the relationship between conservatism in financial statements with the earnings response coefficient (ERC). The data used in this study is a secondary data obtained from the Indonesia Stock Exchange and of the Indonesian Capital Market Directory (ICMD). To determine the effect of conservatism and good corporate governance in the financial statements of the earnings response coefficient is used multiple linear regression. Based on the results of simultaneous tests using the F test is known that the overall conservatism of the independent variables, good corporate governance, and firm size simultaneously have significant effect on the earnings response coefficient. This suggests that the results of this study support the hypothesis that has been presented. Based on the results of the partial test using t test between each independent variable conservatism, good corporate governance, and firm size on earnings response coefficient is known that the variable conservatism, good corporate governance, and firm size partially have significant effect on the earnings response coefficient (ERC). This suggests that the results of this study support the hypothesis that has been presented. Cause of the results of this study show the influence of conservatism on earnings response coefficient then conservatism is still relevant for use by the issuer in the presentation of information in financial statements.