Williem Williem
PT. Hermon Joseph Consulting

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PENGARUH KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN INVESTASI JANGKA PANJANG TERHADAP FUTURE EARNINGS RESPONSE COEFFICIENT (FERC) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Williem Williem; Titik Aryati
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 1 (2017): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (899.414 KB) | DOI: 10.25105/jipak.v12i1.4577

Abstract

The objective of this research was to examine the effect of audit quality, institutional ownership, and long-term investment to the future earnings response coefficient (FERC) on companies listed in the Indonesia Stock Exchange. The research data was obtained from annual reports and financial sites Indonesian Stock Exchange (BEI). Total samples used in this research as many as 126 samples. This research uses multiple regression analysis. The results of this study indicate that (1) audit quality positive influence on FERC, (2) institutional ownership does not influence on FERC, (3) long-term investments negatively influence on FERC.