Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Vol 12, No 3 (2023): Bisnis dan Akuntansi

Meta Analisis: Pengaruh Persistensi Laba, Ukuran Perusahaan, Dan Leverage Terhadap Earning Responses Coefficient

Lafasya, Khalifa (Unknown)
Anggreani, Vemyta (Unknown)
Hendarto, Kris (Unknown)
Meiden, Carmel (Unknown)



Article Info

Publish Date
12 Sep 2023

Abstract

ABSTRACTThe purpose of this research is to organize and determine the consistency of the findings of previous studies. The paper on the factors affecting the earnings response coefficient (earnings response coefficient) of earnings from 2012-2021 was the subject of our research. Methods of observation and literature study with the extension of meta-analysis were used to collect data. These studies included 10 published articles and 11 theses from Indonesian universities taken from the Publish or Perish, Eprints, and repository applications. The earnings response coefficient is significantly influenced by firm size, earnings persistence and leverage, according to the findings of this study. Because the average correlation is close to zero, the correlation between the independent variable and the dependent variable is very small. The positive correlation value indicates that the increase in the earnings response coefficient is directly proportional to the increase in the three variables examined in this study.

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Journal Info

Abbrev

risetekonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal ini memuat hasil riset dosen-dosen dari program studi akuntansi ; meliputi akuntansi keuangan , akuntansi manajemen, akuntansi sektor publik dan manajemen keuangan, manajemen pemasaran, manajemen sumber daya manusia dilingkungan FE unimal maupun dari luar FE Unmal FAKULTAS EKONOMI UNIVERSITAS ...