Jurnal Akuntansi & Auditing Indonesia
Vol 23, No 2 (2019)

Determinants analysis of earnings response coefficient: Empirical study in Indonesia

Sintya Puspita Dewi (Universitas Islam Indonesia, Yogyakarta, Indonesia)
Abriyani Puspaningsih (Universitas Islam Indonesia, Yogyakarta, Indonesia)



Article Info

Publish Date
03 Jan 2020

Abstract

This study aims to analyze determinants of earnings response coefficient.  Independent variables used in this research are company size, company’s growth, profitability and financial leverage while the dependent variable is earnings response coefficient.  The type of the research is quantitative research. The data used in this research is secondary data. The populations in this study are manufacturing companies listed in Indonesia Stock Exchange. The method of analysis that used in this research is multiple regressions. The results shows that company’s growth has a positive effect on the earnings response coefficient. While the company size, profitability, financial leverage do not have any effect on the earnings response coefficient. This study indicates that high growth companies will give a good signal to investors.

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Journal Info

Abbrev

JAAI

Publisher

Subject

Economics, Econometrics & Finance

Description

JURNAL AKUNTANSI & AUDITING INDONESIA (JAAI) is published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik). Published twice a year on June and December, JAAI is a media of communication ...