Jurnal Paradigma Akuntansi
Vol. 8 No. 1 (2026): Januari 2026

FAKTOR-FAKTOR YANG MEMPENGARUHI FUTURE EARNINGS RESPONSE COEFFICIENT PADA PERBANKAN ASEAN

Gabby Naca Stevany (Unknown)
Elsa Imelda (Unknown)

Article Info

Publish Date
03 Jun 2026

Abstract

The goal of this research is to determine how corporate social responsibility, company size, company growth, earnings persistence, and earnings volatility affect the future earnings response coefficient on banking in 5 ASEAN countries from 2018 to 2020. The sample used 102 banks as samples selected for purposeful sampling. The data is then examined using multiple linear regression analysis using the program EViews (Econometric Views) version 12. The results of this research indicate that corporate social responsibility has a significant positif effect on future earnings response coefficient and earnings persistence have a significant negative effect on future 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 ...