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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Diagnosis: Jurnal Ilmiah Kesehatan Tolis Ilmiah: Jurnal Penelitian International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Imbaya
Nasriani
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences Other

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EFFECT OF DEFAULT RISK, ACCOUNTING CONSERVATISM, PROFIT PERSISTENCE AND AUDIT QUALITY ON EARNINGS RESPONSE COEFFICIENT (ERC) IN NON-FINANCIAL COMPANIES REGISTERED ON THE INDONESIAN STOCK EXCHANGE (IDX) IN 2019-2021 Muammar Khaddafi; Nasriani; Yunina; Mursidah; Damsar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 7 (2023): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i7.171

Abstract

This study aims to examine the effect of default risk, accounting conservatism, earnings persistence and audit quality on earnings response coefficient (ERC). The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with a total of 673 companies. Sampling in this study used purposive sampling and obtained as many as 118 companies with 354 observational data. This research is a quantitative research with secondary data sources including the company's annual financial reports obtained through the websitewww.idx.co.idand stock prices obtained through the sitehttp://finance.yahoo.com. Data collection techniques in this study are the method of documentation and literature study.Data analysis in this study used panel data regression using EViews 12 software. The results showed that default risk had no significant effect on earnings response coefficient (ERC), accounting conservatism and earnings persistence had no significant positive effect on earnings response coefficient (ERC). And audit quality has a negative and significant effect on earnings response coefficient (ERC).
Co-Authors A. Ahmad, Ningsi Aksai Apriansah Damsar Ernawati Fauziyyah, Nurul Hanna Hamna Hasan, Haidar Hasia Marto Insiano, Dewi Angraini Ismawati I. Sugau Istiqomah, Afifah Khaulah, Khaulah Moh. Rudini Moh.Rudini Muammar Khaddafi Mursidah Mustakim Mustakim Ningsih, Sulistia Wahyu Nurhikmayanti Rudini Safira, Nurlia Sinta Sumarni R Djaafar Wukungsenggo, Yolpi Yunina