Accounting Analysis Journal
Vol 7 No 2 (2018): July 2018

THE DETERMINANS OF EARNINGS RESPONSE COEFFICIENT: An Empirical Study for The Real Estate and Property Companies Listed on The Indonesia Stock Exchange

Widiatmoko, Jacobus (Unknown)
Indarti, MG. Kentris (Unknown)



Article Info

Publish Date
11 Mar 2019

Abstract

Abstract This study aimed to examine the influence of the earnings persistence, growth, systematic risk, capital structure, and company’s size on the earnings response coefficient.The population of this research arethe real estate and property companies listed on the Indonesia Stock Exchange from 2011-2014.Samples were selected by using the purposive sampling method and obtained as much as 52, 52, 51 and 50 companies respectively. The ordinary least square regression was used in this research to analyze the data.The result shows that the earnings persistenceand capital structurehavepositive and significant effect on the earnings response coefficient, the company’s growth has negative and significant on earnings response coefficient, while systematic risk, and firm size have no effect on earnings response coefficient. Key words: earnings persistence, company’s growth, systematic risk, capital structure, company’s size and earnings response coefficient

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Journal Info

Abbrev

aaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and ...