Faktor-Faktor Yang Mempengaruhi Earnings Response Coefficient Pada Perusahaan yang Terdaftar di Bursa Efek Jakarta  

Oleh:

Mulyani, Sri ; Asyik, Nur Fadjrih ; Andayani

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 11 no. 1 (Jun. 2007), page 35.
Topik: Earnings Response Coefficient; Audit Quality; Earnings Quality

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The objective of this study is to examine factors affect earnings response coefficient consist of earnings persistence, capital structure, systematic risk (beta), earning growth and firm size (Scott 2000). The study added one variable, that is audit quality. Teoh and Wong (1993) argue that audit quality is positively associated with client's quality of earnings and the earnings response coefficient. The study tested hypothesis by using multiple regression analysis models. The results of study show that all of the factors (earnings persistence, capital structure, systematic risk (beta), earning growth and firm size) influence earnings response coefficient, exception audit quality is not statistically significant influence earnings response coefficient.

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