LEVERAGE DAN FIRM SIZE TERHADAP EARNING RESPONSE COEFFICIENT (ERC) DENGAN VOLUNTARY DISCLOUSURE SEBAGAI VARIABEL INTERVENING - Wijayanti, Ratna - (JURNAL MANAJEMEN DAN AKUNTANSI, 2013)
The purpose of this study was to identify the effects of direct and indirect leverage, size, and earnings response disclousure voluntary coeffisient (ERC). Penelitian ini meneliti 20 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2005-2009.The eHasil empiris penelitian ini menunjukkan: leverage tidak memiliki pengaruh yang nyata terhadap Earning Response Coefficient (ERC), maupun terhadap voluntary disclousure. Terhadap pengaruh antara voluntary disclousure dengan Earning Response Coefficient (ERC) diperoleh hasil pengujian yang positif signifikan.mmpirical results of this research: leverage has no significant effect on the Earnings Response Coefficient (ERC), as well as to voluntary disclousure. Against the influence of voluntary disclousure with Earning Response Coefficient (ERC) have positive test results significantly. Demikian juga untuk pengujian pengaruh antara Size dengan voluntary disclousure diperoleh hasil positif signifikan . Hasil penelitian ini juga membuktikan tidak terdapat pengaruh yang signifikan antara Size dengan Earning Response Coefficient (ERC) . Voluntary disclosure dalam penelitian ini bukan merupakan variabel intervening untuk hubungan tidak langsung antara Leverage terhadap Earning Response Coefficient (ERC). Similarly, for the effect of the voluntary Size disclousure have significant positive results. The results of this study also proves there is no significant effect of Size with Earnings Response Coefficient (ERC). Voluntary disclosure in this study is not an intervening variable for the indirect relationship between Leverage to Earning Response Coefficient (ERC). Namun merupakan variabel intervening untuk pengaruh tidak langsung antara size terhadap Earning Response Coefficient (ERC). However, an intervening variable for the indirect effect between the size of Earnings Response Coefficient (ERC). Penempatan persistensi laba sebagai variabel kontrol terhadap Earning Response Coefficient (ERC) menunjukkan hubungan yang tidak signifikan. The persistence of earnings as a control variable to the Earnings Response Coefficient (ERC) have no significant relationship. Kata kunci : Earning Response Coefficient (ERC,) leverage, size, voluntary disclousureKeywords: Earnings Response Coefficient (ERC,) leverage, size, voluntary disclousure