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All Journal Diktum E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Best Journal of Administration and Management International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) ANDIL Mulawarman Journal of Community Engagement Edusight Jurnal Pengabdian Masyarakat (EduJPM) AT-TAKLIM: Jurnal Pendidikan Multidisiplin JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
Mursidah
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Agriculture, Biological Sciences & Forestry 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 Andri Nur Cahyo Aria Mulyapradana Arief Rahman Damsar Dendy Syahputra Nasution DUAKAJU, NELLA NAOMI Dwi Hartati Dwirainaningsih, Yustiana Dwi Eny Fahrati Fizal Alharis Hikmahwati Indrayani Irada Sinta Jumadiah Mardhiah, Oya Mardiaton, Mardiaton Muammar Khaddafi Muhammad Multazam Mulia, Safara Munadirin , Ahmad Nasriani Nur Afni Yunita Nurhasanah Rany Gesta Putri Rais Razif Rizky Amelia Sari Yulis Terfiadi Simanjuntak, Joice Yunina Yusra, Muhammad