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All Journal Wahana Riset Akuntansi Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi
Nelvirita Nelvirita
Fakultas Ekonomi, Universitas Negeri Padang
Economics, Econometrics & Finance

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Journal : Wahana Riset Akuntansi

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Pengaruh Risiko Sistematik, Leverage Dan Persistensi Laba Terhadap Earnings Response Coefficient (ERC) Maisil Delvira; Nelvirita Nelvirita
Wahana Riset Akuntansi Vol 1, No 1 (2013)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.521 KB) | DOI: 10.24036/wra.v1i1.2317

Abstract

The objective of this research is to investigate (1) the effect of systematic risk on earnings response coefficient (ERC), (2) the effect of leverage on earnings response coefficient (ERC), and (3) the effect of earnings persistence on earnings response coefficient (ERC). Using manufacturing companies that listed in Indonesian Stock Exchange (IDX) from 2008 to 2010, we use purposive sampling, and get 43 manufacturing company.We find that : (1) systematic risk negatively affect earnings response coefficient (ERC), (2) leverage does not affect earnings response coefficient (ERC), and (3) earning persistence positively affect earnings response coefficient (ERC).   Keywords : earnings response coefficient (ERC), systematic risk, leverage,earnings persistence.
Co-Authors Altarisya, Viola Amelia Yastari Gian Javier Fausta Gipson Guido Turnip Herfen, Rafi Prima Intan Nurbaiti Fawziah Juhari, Dalvad Maharani, Shilla Maisil Delvira Mayar Afriyenti Putri, Azizah Dwi Serly, Vanica Titi Andriza Wahyu Septian R Wikky Lendika Putra Wulansari, Siska Yandita, Dillanof Yanto, Anggie Ardila Yunita, Vira