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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 2, November 2014, Hlm. 1-10

FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ARYA PRADIPTA

STIE Trisakti
arya@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

This research is conduct to get empirical evidence of factors that influence earnings response coefficient (ERC). Those factors are leverage, price to book value, beta, timeliness, profitability, and audit quality. This research take all of manufacturing companies listed in Indonesia Stock Exchange as a sample from period 2008 until 2011. This research using purposive sampling on sample selection. There were 64 companies which meet the criteria. Data collected using secondary data and hypotheses tested using multiple regression analysis. The result shows that beta and profitability have influence to earnings response coefficient, while leverage, price to book value, timeliness, and audit quality have no influence to earnings response coefficient.

Keyword :Earnings Response Coefficient, Leverage, Price to Book Value, Beta, Profitability, Audit Quality
 
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