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All Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis SENI Bengkoelen Justice : Jurnal Ilmu Hukum International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Agrifarm International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Best Journal of Administration and Management ANDIL Mulawarman Journal of Community Engagement AT-TAKLIM: Jurnal Pendidikan Multidisiplin JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Istifkar: Media Transformasi Pendidikan
Mursidah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice 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 Amin Sulistiyowati Amin Sulistyowati Andri Nur Cahyo Arief Rahman Damsar Dheasari Rachdantia DUAKAJU, NELLA NAOMI Dwi Hartati Dwirainaningsih, Yustiana Dwi Eny Fahrati Fizal Alharis Indrayani Irada Sinta Jumadiah Mardhiah, Oya Mardiaton, Mardiaton Muammar Khaddafi Muhammad Multazam Mulia, Safara Munadirin , Ahmad Nasriani Nurhasanah Rany Gesta Putri Rais Razif Sari Yulis Terfiadi Shafira Nabila Simanjuntak, Joice Yunina Yusra, Muhammad