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All Journal Wahana Riset Akuntansi Jurnal Eksplorasi Akuntansi (JEA)
Henri Agustin
Jurusan Akuntansi Fakultas Ekonomi UNP
Economics, Econometrics & Finance

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Pengaruh Default Risk, Profitabilitas dan Resiko Sistematis Terhadap Earnings Response Coefficient (Studi Empiris pada Perusahaan yang terdaftar di BEI Tahun 2011-2014) Anggita Rullyan; Henri Agustin; Charoline Cheisviyanny
Wahana Riset Akuntansi Vol 5, No 1 (2017)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.48 KB) | DOI: 10.24036/wra.v5i1.8715

Abstract

This study aimed provide empirical evidence about the effect of default risk, profitability, and systematic risk on earnings response coefficient in companies listed on the Indonesian Stock Exchange. Default risk in this study was measured by total debt divided by total equity. Profitability measured by earnings after tax divided by total assets and systematic risk measured by CAPM single model. This research was classified as causative research. The population in this study was all companies listed in the Indonesian Stock Exchange during 2011 to 2014. The sample was determined by using purposive sampling method, and obtained 302 companies. Data used obtained from www.idx.co.id. The documentation technique was used in collecting the data. Meanwhile, panel data regression analysis was used in analyzing the data. The results of this study were (1) default risk has a negative significant effect on earnings response coefficient, (2) profitability has no significant effect on earnings response coefficient, and (3) systematic risk has no significant effect on earnings response coefficient.Keywords: ERC, Default Risk, Profitability, Systematic Risk
Co-Authors Anggita Rullyan Charoline Cheisviyanny Efrizal Syofyan Erly Mulyani Fefri Indra Arza Fitra, Halkadri Iqbal Maulana Laila Fitri Lola Septiana Marini Asjuwita Mayar Afriyenti Mutiara Indah Nabilla Utmary Nayang Helmayunita Radhiah Suri Utami Silfia Reshie Srirahayu Wulanningsih