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All Journal Jurnal Paradigma Akuntansi
Elizabeth Stephanie Chandra, Herlin Tundjung
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH KONSERVATISME AKUNTANSI, PERSISTENSI LABA, DAN RISIKO SISTEMATIK TERHADAP EARNINGS RESPONSE COEFFICIENT Elizabeth Stephanie Chandra, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.261 KB) | DOI: 10.24912/jpa.v2i4.9326

Abstract

The purpose of this study is to obtain empirical evidence of accounting conservatism, earnings persistence, and systematic risk toward Earnings Response Coefficient at manufacturing companies listed in Indonesia Stock Exchange in 2016-2018. This study used 42 manufacturing companies that have been selected using purposive sampling method with total 126 data for three years. This research data processing using Eviews version 9.0. The result of research shows that: 1) accounting conservatism has no significant effect onEarnings Response Coefficient; 2) earnings persistence has a significant effect on Earnings Response Coefficient; and 3) systematic risk has no significant effect on Earnings Response Coefficient.
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