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Hakim, Mohamad Zulman
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Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS)

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PENGARUH PERSENTASI LABA, BOOK TAX DIFFERENCE, INVESTMENT OPPORTUNITY SET DAN STRUKTUR MODAL TERHADAP EARNING RESPONSE COEFFICIENT DENGAN KONSEVATISME AKUNTANSI SEBAGAI MODERASI Abbas, Dirvi Surya; Hakim, Mohamad Zulman; Utami, Salma Nur; Zakia, Siti; Yani, Sari Putri
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7664

Abstract

This study is to determine the effect of Earnings Persistence, Book Tax Difference, Investment Opportunity Set and Capital Structure on Earnings Response Coefficient and Accounting Conservatism as a moderating variable. This study uses a quantitative approach, the research sample amounted to 13 companies. The sampling technique used is purposive sampling. The results of hypothesis research simultaneously show that the Earnings Persistence and Investment Opportunity Set variables have a significant effect on the Earnings Response Coefficient (ERC). Partial hypothesis research results Earnings Persistence and Investment Opportunity Set have a positive and significant effect on Earnings Response Coefficient. While Book Tax Difference and Capital Structure have no significant effect on Earnings Response Coefficient. Accounting Conservatism moderates Earnings Persistence and Investment Opportunity Set on Earnings Response Coefficient while Accounting Conservatism cannot moderate the effect of Book Tax Difference and Capital Structure on Earnings Response Coefficient
Co-Authors Abbas, Dirvi Surya Adela Rhiana Novitasari Ahmad Jayanih Ahmad Zaki Mubarok Aisyah Sholikhati Alfiana Alfiana Algantya, Vylda Yuni Alia Sukma Setiawati Alin Riani Alvina Anggraini Amanda Safa Sabitha Amanti, Anggi Tias Anggun Munifatul Afifah Aura Putri Rahmawati Awalia Az Zahra BillY Dewantara Budi Rohmansyah Cahyani, Rahayu Nur Calista, Graciella Valencia Daniel Rahandri Deniza Mukti desi kristanti, desi Dewi Rachmania Dhea Ayu Aprilia Dian Anggraeni Dwi Oktaviani Eka Puji Sri Rahayu Eldi Efriadi Elsa Audia Utami Fitriningsih Amalo Fujiyanto, Widya Gadis Ayu Rizky Darmala Galang Reza Firdaus Budiutomo Hadi Ismanto Haeroji, Aep Hamdani Hari Sulistyo Wibowo Helen Retno Wulandari Hesti Erviani Zulaecha Hesti Febriatul Lubnaningtyas Hesty Erviani Zulaecha Husen, Gayatri Nahdiyah Hustna Dara Sarra Ika Wulandini Imam Hidayat Imas Kismanah Indra Gunawan Siregar Judijanto, Loso Khoirunnisa Siregar Kimsen Koerniawati, Dwi Kusnawan, Agus Kustiyani, Siska Aura Limajatini, Limajatini LISTIANA SRI MULATSIH Liyusabyte Ali Meliayana, Meliayana Metri Mariana Mila Afifah Mochammad Farid Fadillah Mudittasari Muhammad Ade Kurnia Harahap Muhammad Fachry Fahreza Niati, Santi Novita, Lela Nur Fitria Sani Pambudi, Januar Eky Pika Yolanda Putri Rennadi, Qeysha Olivia Putri, Pratiwi Oktavia Rachellia, Rachellia Rachmania, Dewi Ranidhan Putri Regina Regina Reni Anggraeni Rifska Febriyani Rizky Dwi Kemal Samara, Aldi Sari, Petty Aprilia Selica Vianes Selly Buana Ramadiani Siddiqa, Heidi Silalahi, Pristanto Sisca, Aranti Siti Nurhaliza SRI YANTO Stepanus Sandy Sudarmanto, Eko Suryanto, Febrian Tarissa, Tarissa Thorik Satria Ilmi Triana Zuhrotun Aulia Uliyah, Siti Utami, Salma Nur Vina Amaliya Yani, Sari Putri Yanti, Desi Rahmi Yehezkiel, Rika Yeni Purwanti Yola Dyfa Meisari Zab Ass'ad Ibrahim Zakia, Siti Zulaecha, Hesty Erviani