Elvara Stephanie, Widyasari
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

PENGARUH CAPITAL STRUCTURE, GROWTH OPPORTUNITIES, DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS RESPONSE COEFFICIENT Elvara Stephanie, Widyasari
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.465 KB) | DOI: 10.24912/jpa.v2i3.9546

Abstract

The aim of this research is to empirically examine the influence of the capital structure, growth opportunities, and accounting conservatism of the earnings response coefficient on manufacturing companies listed in the Indonesian Stock Exchange in the period of 2016-2018. The sample selection is done by purposive sampling method, and obtained a sample of 54 companies in this research. The result of this research shows that capital structure and growth opportunities have no significant effect on earnings response coefficient, but accounting conservatism negatively affects earnings response coefficient.