p-Index From 2020 - 2025
7.273
P-Index
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : GEMA : Jurnal Gentiaras Manajemen dan Akuntansi

PENGARUH KONSERVATISMA LABA TERHADAP KOEFISIEN RESPON LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Dwi Apri Midiyanto; Yevi Dwitayanti
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 6 No 1 (2014): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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

Abstract

Earnings response coefficient with conservatism financial statement appears due to thefinancial statement, particularly, a earning is a part that always is included in the financial statementcausing the market reaction.. This research is aimed at showing empirically the influence of earningconservatism toward the earning response coefficient of manufacture companies listed in IndonesiaStock Exchange (BEI).The method used in this research is quantitative analysis by an approach ofarithmetic calculation gained from secondary sources of an annual loss and earning statement whichis furthermore converted to SPSS version 16. The observation is done for 4 years long i.e. from2006 to 2009.The conclusion of the research shows that the earning conservatism affectssignificantly toward the earnings response coefficient. This means also that earning conservatismaffect the market about the earnings informed or published in the stock exchange.
Co-Authors A.Ratna Sari Dewi Abrar, Naufal Muhammad Fajari Adi Sutrisman Ali Firdaus Amanda, Nadia Ananda, Gea Angreini, Fitri Anisah Adiva Utami Annisa Haryanti Aprianti, Siska Aryasi, Putri Patli Bainil Yulina Bernadette Robiani Cahyani, Vira Mustika Choiruddin Choiruddin Choiruddin, C. Comrie Ihza Mahendra Dedi Putra Dedi Putra Desrina Desrina Desrina Desrina Desyandri Desyandri Dewi, A.Ratna Sari Dimas Arrisky Dwi Agustina Dwi Apri Midiyanto Dwi Septia F Eliza, Intan Elpana, Methasa Cindy Ertawan Juliadi Evada Dewata Dewata Farah Zakirah Faridah Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Periansya Fitrania, Nadysa Aulia Fitri Angreini Fitria, Elsa Hafni Zahara Hafni Zahara Hasanah, Siti Lailatull Hasbi Assidiki Mauluddi Heny Yulsiati I Komang Dedi AS Ishak, Jouzar Farouq Ismiyanti, Ismiyanti Jefri Ananda Ginting Ginting Juliadi, Ertawan Kartika Rachma Sari Kartika Rachma Sari Kenia Firta Kiagus Zainal Arifin Kiagus Zainal Arifin M. Miftakul Amin Maria Maria Maria Masnila, Nelly Mawaddah Mawaddah Miskah Azzahra Muhammad Rizqulloh Akbar Mukhlis Mukhlis Nadiyya Amanda Putri Nadysa Aulia Nelly Masnila Nelly Masnila NURHASANAH & MARIA Nurhasanah Nurhasanah Nurhasanah Nurhasanah Nyayu Halima Thusa’dia Periansya Diah Elvina Desi Indriasari Permata Oktarista Pratiwi Nasution, Tasyila Putry Qurrotul Ayuni Rabbiyati Ningsi Rafika Sari Rahma Wati Ridho Aditama, Mohammad Dimas Rita Martini Rizky Anugra Putri Rosy Armaini Sandrayati Sandrayati Sandrayati Sari, Kartika Rachma Sarikadarwati Sisi Mandasari Siska Aprianti SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Siti Rohima Sulaiman Sulaiman Surya Ramadhani Susi Ardiani Yeni Priatna Sari, Yeni Priatna Yuli Antina Aryani, Yuli Antina Yuliana Sari Zulkifli