SKRIPSI AKS

Pengaruh Pegungkapan Sukarela (Voluntary Disclosure), Timeliness, Leverage, Profitabilitas, Dan Ukuran Perusahan Terhadap Earninngs Response Coefficient

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ABSTRACT

Earnings Response Coefficient (ERC) is a coefficient that gives rise to
securities and functions in investors fundamental analysis to choose the market
response to firm’s profits news. ERC will make it easier for investors to choose
investment decisions, so its important to know the factors that affect ERC. This
research uses a quantitative method with descriptive verifiction approach, and aims
to determine the effect of voluntary disclosure, timeliness, profitability, leverage
and firm size on ERC in manufacturing companies for the 2017-2018 period.
56 manufacturing companies listed on the Indonesia Stock Exchange (IDX)
in 2017-2018 were taken as samples using a non-probability sampling technique.
The independent variables used are voluntary disclosure, timeliness, profitability,
leverage and firm size. While the dependent variable of this research is earnings
response coefficient. The research data was collected using library research
techniques and accumulated from report documents of each sample on the IDX
website. The collected data was then analyzed using descriptive and associative
analysis techniques, namely multiple linear regression using SPSS.
The results show that voluntary disclosure has no effect on ERC (significance
value 0,054), timeliness has no effect on ERC (significance value 0,197),
profitability has no effect on ERC (significance value 0,688), leverage has no effect
on ERC (significance value 0,283), and firm size has no effect on ERC (significance
value 0,061). Can be concluded that voluntary disclosure, timeliness, profitability,
leverage and firm size has no significant effect on the earnings response coefficient
of manufacturing companies listed on the IDX in 2017-2018.
Keywords: Earnings Response Coefficient, Leverage, Profitability, farm size

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 EVA p 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 114 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Eva Tri Kurnia Santi

Versi lain/terkait

Lampiran Berkas

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