Jurnal Paradigma Akuntansi
Vol 2, No 3 (2020): Juli 2020

PENGARUH CAPITAL STRUCTURE, GROWTH OPPORTUNITIES, DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS RESPONSE COEFFICIENT

Elvara Stephanie, Widyasari (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)

Article Info

Publish Date
09 Oct 2020

Abstract

The aim of this research is to empirically examine the influence of the capital structure, growth opportunities, and accounting conservatism of the earnings response coefficient on manufacturing companies listed in the Indonesian Stock Exchange in the period of 2016-2018. The sample selection is done by purposive sampling method, and obtained a sample of 54 companies in this research. The result of this research shows that capital structure and growth opportunities have no significant effect on earnings response coefficient, but accounting conservatism negatively affects earnings response coefficient. 

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...