| dc.contributor |
|
|
| dc.contributor |
|
|
| dc.creator |
Ratnasari, Dewi |
|
| dc.creator |
Sukarmanto, Edi |
|
| dc.creator |
Sofianty, Diamonilisa |
|
| dc.date |
2017-08-11 |
|
| dc.date.accessioned |
2019-09-12T07:05:02Z |
|
| dc.date.available |
2019-09-12T07:05:02Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8259 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24736 |
|
| dc.description |
This study is aimed to know the influence of earnings persistence, firm size and default risk on earnings response coefficient. In this study, earnings response coefficient measured using cumulate abnormal returns (CAR). The research used in this study is a description method by using a test analysis of multiple regrestsion and the analysis of data is using quantitative method. The population in this study is a banking company listed on the Indonesia Stock Exchange (BEI) during periode 2011-2015 with sampling technique using purposive sampling method. Based on the technique, obtained sample of 22 companies with a span of 5 years, so that obtained 110 observations. The object of research is earnings persistence, firm size and default risk as independent variable and earnings response coefficient as dependent variable. The result of research, earnings persistence not significant effect on ERC, firm size not significant effect to ERC and default risk have significantl on ERC. Researchers suggested for further research to expand the subject of research by adding observation. |
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| dc.description |
Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh persistensi laba, ukuran perusahaan dan default risk terhadap earnings response coefficient. Dalam penelitian ini, earnings response coefficient diukur dengan menggunakan cumulate abnormal returns (CAR). Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dengan menggunakan analisis uji regresi linear berganda dan teknik analisis data menggunakan metode kuantitatif. Dalam penenlitian ini yang menjadi populasi penelitian adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2011-2015 dengan teknik pengambilan sampel purpossive sampling. Berdasarkan teknik tersebut, diperoleh sampel sebanyak 22 perusahaan dengan rentang waktu 5 tahun, sehingga diperoleh 110 observasi. Objek penelitian dalam penelitian ini adalah persistensi laba, ukuran perusahaan dan default risk sebagai variabel independen dan earnings response coefficient sebagai variabel dependen. Berdasarkan hasil penelitian, persistens laba tidak berpengaruh signifikan terhadap ERC, ukuran perusahaan berpengaruh tidak berpengaruh signifikan terhadap ERC dan default risk berpengaruh signifikan terhadap ERC. Peneliti menyarankan untuk penelitian selanjutnya agar memperluas subjek penelitian dengan menambah observasi. |
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| dc.format |
application/pdf |
|
| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8259/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/8259/1424 |
|
| dc.rights |
Copyright (c) 2017 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 117-124 |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 117-124 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Accounting |
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| dc.subject |
earnings persistence, firm size, default risk, earnings response coefficient |
|
| dc.subject |
akuntansi |
|
| dc.subject |
persistensi laba, ukuran perusahaan, default risk, earnings response coefficient |
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| dc.title |
Earnings Persistence, Firm Size anf Default Risk on ERC |
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| dc.title |
Pengaruh Persistensi Laba Ukuran Perusahaan dan Default Risk Terhadap Earnings Response Coefficient |
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| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Kuantitatif |
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| dc.type |
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