SKRIPSI AKS
PENGARUH GROWTH OPPORTUNITY, SYSTEMATIC RISK, VOLUNTARY DISCLOSURE, DAN DEFAULT RISK TERHADAP EARNINGS RESPONSE COEFFICIENT
ABSTRACT
This study aims to analyze the effect of growth opportunities, systematic
risk, voluntary disclosure, and default risk on the earnings response coefficient. The
dependent variable in this study is the earnings response coefficient. While the
independent variables are growth opportunity, systematic risk, voluntary
disclosure, and default risk.
The population of this study is 156 manufacturing companies listed on the
Indonesia Stock Exchange for the period 2017-2020. The data used are secondary
data obtained from www.idx.co.id or each company and www.finance.yahoo.com.
The sampling technique is purposive sampling and it is obtained 59 companies as
samples of this study. The analytical tool used in this study is the multiple linear
regression test.
The results of this study are (1) growth opportunities and systematic risk
have a significant positive effect on the earnings response coefficient (2) voluntary
disclosure has no significant effect on the earnings response coefficient (3) default
risk has a significant negative effect on the earnings response coefficient.
Kata kunci : koefisien respon laba, kesempatan bertumbuh, risiko sistematik,
pengungkapan sukarela, risiko gagal bayar.
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