Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Akuntansi Krida Wacana Jurnal Akuntansi
Cicilia Novita Olivia
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) ., Subagyo; Olivia, Cicilia Novita
Akuntansi Krida Wacana vol. 12 no. 1 April 2012
Publisher : Akuntansi Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Publication of financial statements through the mass media can influence an investment decision prospective investors. This is due to the information contained in financial statements is considered the latest news about the state of the company in the capital market. Reflection of the ERC depends on the "good news or" bad news "contained in the earnings. ERC showed that high earnings are able to provide information to investors in making economic decisions. Instead the low ERC suggests that earnings are less informative for investors to make economic decisions. This study will examine whether the variable leverage, growth, audit opinion, audit firm reputation, size, and earnings classification can affect earnings response coefficient (ERC). This study found that size and leverage have a negative and significant impact on earnings response coefficient. In addition, this study also found that the audit firms reputation has a positive and significant impact on earnings response coefficient. Keyword: leverage, growth, audit opinion, audit firm reputation, size, earnings classification, earnings response coefficient (ERC).
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) Subagyo .; Cicilia Novita Olivia
Jurnal Akuntansi vol. 12 no. 1 April 2012
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Publication of financial statements through the mass media can influence an investment decision prospective investors. This is due to the information contained in financial statements is considered the latest news about the state of the company in the capital market. Reflection of the ERC depends on the "good news or" bad news "contained in the earnings. ERC showed that high earnings are able to provide information to investors in making economic decisions. Instead the low ERC suggests that earnings are less informative for investors to make economic decisions. This study will examine whether the variable leverage, growth, audit opinion, audit firm reputation, size, and earnings classification can affect earnings response coefficient (ERC). This study found that size and leverage have a negative and significant impact on earnings response coefficient. In addition, this study also found that the audit firm's reputation has a positive and significant impact on earnings response coefficient. Keyword: leverage, growth, audit opinion, audit firm reputation, size, earnings classification, earnings response coefficient (ERC).
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) Subagyo .; Cicilia Novita Olivia
Jurnal Akuntansi vol. 12 no. 1 April 2012
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v12i1.82

Abstract

Publication of financial statements through the mass media can influence an investment decision prospective investors. This is due to the information contained in financial statements is considered the latest news about the state of the company in the capital market. Reflection of the ERC depends on the "good news or" bad news "contained in the earnings. ERC showed that high earnings are able to provide information to investors in making economic decisions. Instead the low ERC suggests that earnings are less informative for investors to make economic decisions. This study will examine whether the variable leverage, growth, audit opinion, audit firm reputation, size, and earnings classification can affect earnings response coefficient (ERC). This study found that size and leverage have a negative and significant impact on earnings response coefficient. In addition, this study also found that the audit firm's reputation has a positive and significant impact on earnings response coefficient. Keyword: leverage, growth, audit opinion, audit firm reputation, size, earnings classification, earnings response coefficient (ERC).
Co-Authors Subagyo .