SKRIPSI AKS

Pengaruh Ukuran Perusahaan, Leverage, Risiko Sistematik, dan Konservatisme Akuntansi Terhadap Koefisien Respon Laba (Earnings Response Coefficient) (Studi Empiris Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021)

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ABSTRACT

The aim of this research is to determine the influence of company size,
leverage, systematic risk and accounting conservatism on the profit response
coefficient in mining sector companies listed on the IDX for the 2018-2021 period.
The research method used is a quantitative method.
The population in this research is 47 mining sector companies for the 2018-
2021 period which are listed on the Indonesian Stock Exchange. With a sampling
technique using purposive sampling, 32 companies were obtained as samples with
128 units of analysis. The data used in this research is secondary data with data
analysis techniques using panel data regression analysis.
The results of the study concluded that partially the company size and
leverage variables had a negative effect on the earnings response coefficient,
systematic risk had a positive effect on the earnings response coefficient in mining
sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period,
while the accounting conservatism variable had no effect on the response
coefficient. profits in mining sector companies listed on the Indonesia Stock
Exchange for the 2018-2021 period.
Keywords: Firm Size, Leverage, Systematic Risk, Accounting Conservatism,

Earnings Response Coefficient

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2X6.2 ARI p 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 130 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

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Arinda Ariyanti

Versi lain/terkait

Lampiran Berkas

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