Wahana Riset Akuntansi
Vol 1, No 1 (2013)

Pengaruh Risiko Sistematik, Leverage Dan Persistensi Laba Terhadap Earnings Response Coefficient (ERC)

Maisil Delvira (Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang)
Nelvirita Nelvirita (Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang)

Article Info

Publish Date
20 May 2013

Abstract

The objective of this research is to investigate (1) the effect of systematic risk on earnings response coefficient (ERC), (2) the effect of leverage on earnings response coefficient (ERC), and (3) the effect of earnings persistence on earnings response coefficient (ERC). Using manufacturing companies that listed in Indonesian Stock Exchange (IDX) from 2008 to 2010, we use purposive sampling, and get 43 manufacturing company.We find that : (1) systematic risk negatively affect earnings response coefficient (ERC), (2) leverage does not affect earnings response coefficient (ERC), and (3) earning persistence positively affect earnings response coefficient (ERC).   Keywords : earnings response coefficient (ERC), systematic risk, leverage,earnings persistence.

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Journal Info
Wahana Riset Akuntansi
Website

Abbrev

wra

Publisher

Universitas Negeri Padang

Subject

Economics, Econometrics & Finance

Description

Jurnal Wahana Riset Akuntansi (WRA) menerima artikel ilmiah hasil penelitian dari akademisi maupun praktisi akuntansi. Topik-topik penelitian yang dimuat dalam jurnal ini meliputi: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Auditing 5. Perpajakan 6. ...