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All Journal JRA: Jurnal Riset Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara Indonesian Journal of Economics and Management Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Rina Nurmalina
Department Of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : JRAP (Jurnal Riset Akuntansi dan Perpajakan)

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Determinan Earnings Response Coefficient dan Peran Konservatisme Akuntansi sebagai Pemoderasi pada Perusahaan Property dan Real Estate Rina Nurmalina; Suratno Suratno; Widarto Rachbini; Syahril Djaddang
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 5 No 02 (2018)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2018.005.02.21

Abstract

ABSTRACT The purpose of this study is to examine the factors that influence the earnings response coefficient consisting of leverage, profitability, and investment opportunities that are moderated by accounting conservatism in companies listed on the Indonesia Stock Exchange in the period 2011-2017. The selection of a sample of 49 year data was used with the purposive sampling method. The results of this study indicate that, leverage has a negative effect on earnings response coefficients. Profitability, investment opportunity sets and accounting conservatism have no significant effect on earnings response coefficients. Conservatism accounting does not moderate the relationship between leverage and profitability to the earnings response coefficient. Conservative accounting moderates the relationship between investment opportunities set at the earnings response coefficient. ABSTRAK Tujuan dari penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi koefisien respon laba yang terdiri dari leverage, profitabilitas, dan peluang investasi yang dimoderasi oleh konservatisme akuntansi pada perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2011-2017. Pemilihan sampel sejumlah 49 data tahun digunakan dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa, leverage berpengaruh negatif terhadap koefisien respon laba. Profitabilitas, set kesempatan investasi dan konservatisme akuntansi tidak berpengaruh signifikan terhadap koefisien respon laba. Akuntansi konservatisme tidak memoderasi hubungan antara leverage dan profitabilitas terhadap koefisien respons laba. Akuntansi konservatisme memoderasi hubungan antara peluang investasi yang ditetapkan pada koefisien respons laba. JEL Classification: M41, G11
Co-Authors Afriady, Arif Aprilliawati, Yeti Dahtiah, Neneng Darya Setia Nugraha Dian Imanina Burhany Djaddang, Syahril Hendi Rohendi, Hendi Ishak, Jouzar Farouq Iwan Setiawan Iwan Setiawan Jolissetiawati, Handayani Karima Fizana, Urba Mulyandani, Vina citra Nopiandi, Rapli Novianty, Ira Nurfahmiadi, Farhan Nurgina, Shafa Adinda Rahma Nazila Muhammad Riri, Ananda Ruhana, Nafisah Sembiring, Etti Ernita Siti Nuranisa Supriatna, Iyeh Suratno Suratno Via Muthmainnah Luthfi Widarto Rachbini Widarto Rachbini