Faktor-Faktor yang Mempengaruhi Earnings Response Coefficient (Erc) pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
| Main Author: | Razi Nur Arif |
|---|---|
| Other Authors: | Ahmad Rodoni |
| Format: | bachelorThesis |
| Bahasa: | ind |
| Terbitan: |
Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
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| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/35866 |
Daftar Isi:
- The objective of this research was to analyze the effect of earnings persistence, leverage, growth opportunities, CSR disclosure, and systematic risk to the Earnings Response Coefficient (ERC) in companies listed on the Indonesia Stock Exchange and analyze which variables are the most dominant influence ERC. The data used in this research are annual data from 2011 to 2015. The sampling technique used in this research is purposive sampling. The objects of this research are the companies in financial sector. There are 49 companies selected which are still active and in a period ofover five years of research to be analyzed as a sample. The total sample are 245 financial statements and annual reports. This study uses panel data regression analysis using Eviews 8.0 software and Microsoft Excel 2016. The dependent variable in this study is the ERC, while the independent variables are the earnings persistence, leverage, growth opportunities, CSR disclosure, and systematic risk. The results showed that there are significant simultaneously on the variables of earnings persistence, leverage, growth opportunities, CSR disclosure, and systematic risk to the ERC. Partially, the earnings persistence, leverage proxied by DER, and CSR disclosure proxied by the ERC are significantly influence the index, while the growth opportunities proxied by MBV and systematic risk proxied by beta has no influence on the ERC.