Krisna: Kumpulan Riset Akuntansi
Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi

STUDI LITERATUR REVIEW TERHADAP PENELITIAN EARNINGS RESPONSE CEOFFICIENT

Calvin Restu Junior Sungloria (Program Studi Akuntansi, Institut Bisnis dan Informatika Kwik Kian Gie)
C. Chinthya (Program Studi Akuntansi, Institut Bisnis dan Informatika Kwik Kian Gie)
Devin Rivario (Program Studi Akuntansi, Institut Bisnis dan Informatika Kwik Kian Gie)
Luis Gunawan (Unknown)



Article Info

Publish Date
06 Jul 2022

Abstract

This literature study was conducted to evaluate previous research using variables that affect the earnings response coefficient. The earnings response coefficient is a measuring tool that shows the market response to earnings information provided by the company. Because there are factors that affect the earnings response coefficient, what is used in this study is growth opportunity, leverage, earnings persistence, and firm size. The research was conducted using a literature study method that examined and analyzed articles related to earnings response coefficients. To increase investor confidence and increase market reaction to the company, the company must have a small leverage and must increase growth opportunity, company size and earnings persistence. The research shows that growth opportunity and leverage has a negative effect on the earnings response coefficient. However earnings persistence and firm size have an impact or influence on the earnings response coefficient

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Journal Info

Abbrev

krisna

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...