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Faktor-Faktor yang Mempengaruhi Earnings Response Coeficient pada Perusahaan yang Terdaftar di Bursa Efek Jakarta

Author

Listed:
  • Sri Mulyani
  • Nur Fadjrih Asyik
  • Andayani Andayani

Abstract

The objective of this study is to examine factors affect earnings response coefficient consist of earnings persistence, capital structure, systematic risk (beta), earnings growth, and firm size (Scott, 2000). The study added one variable, that is audit quality. Teoh and Wong (1993) argue that audit quality is positively associated with client’s quality of earnings and the earnings response coefficient.Samples used in this study are 255 firms listed in the Jakarta Stock Exchange (JSE) from 2001-2005. The study tested hypothesis by using multiple regression analysis models. The results of study show that all of the factors (earnings persistence, capital structure, systematic risk (beta), earnings growth, and firm size) influence earnings response coefficients, exception audit quality is not statistically significant influence earnings response coefficients. Keywords: earnings response coefficient, audit quality, earnings quality

Suggested Citation

  • Sri Mulyani & Nur Fadjrih Asyik & Andayani Andayani, 2007. "Faktor-Faktor yang Mempengaruhi Earnings Response Coeficient pada Perusahaan yang Terdaftar di Bursa Efek Jakarta," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 11(1).
    • Handle: RePEc:uii:jaaife:v:11:y:2007:i:1:id:386
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    Cited by:

    1. Kezia Nabella KUSUMA & Yanuar Nanok SOENARNO, 2022. "The Effect of Economic, Environmental and Social Dimension Disclosure in Sustainability Report on Earnings Response Coefficient. Study of Banks in Indonesia, Malaysia and Thailand," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(6), pages 51-61, June.

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