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PENGARUH INFORMASI LABA TERHADAP KOEFISIEN RESPON LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2014-2017)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH INFORMASI LABA TERHADAP KOEFISIEN RESPON LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2014-2017)
 
Creator Khoiriyah, Lilis
Amin, Mohammad
Junaidi, Junaidi
 
Description AbstractThis study aims to determine the Influence of Profit Information AgainstEarnings Response Coefficients in Manufacturing Companies listed on theIndonesia Stock Exchange from 2014 to 2017. This research was conducted onthe Indonesia Stock Exchange by selecting samples of companies listed on theIndonesia Stock Exchange in 2014 until in 2017. The population in this study were138 companies and a total sample of 31 companies was selected by passing thepurposive sampling stage, so the number of samples for 4 years was 124 samples.PEPS, POP, and ERC variables together have a significant effect on the EarningsResponse Coefficient. The amount of influence obtained on PEPS, POP, and ERCvariables on the Earnings Response Coefficient is 61.1%. while the remaining38.9% are influenced by other variables outside the regression equation.Keyword: PEPS, POP, and ERC
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1440
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1440/1412
 
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