scholarly journals Pengaruh Tingkat Pengungkapan Sukarela Dalam Laporan Tahunan Terhadap Koefisien Respon Laba

2008 ◽  
Vol 8 (3) ◽  
pp. 236 ◽  
Author(s):  
Sovi Ismawati Rahayu
Keyword(s):  
Cross Section ◽  
Voluntary Disclosure ◽  
Negative Influence ◽  
Manufacturing Companies ◽  
Voluntary Disclosures ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Before And After ◽  
Earnings Response ◽  
The Impact

<p class="Style3"><em>The objectives of the research is to find out the impact of luntaty disclosures </em><em>on earnings response coefficient (ERC). The populati n of this study was </em><em>public manufacturing companies listed at Jakarta Stoc Exchange in 2005 period. There were 31 manufacturing companies meet th criteria was chosen </em><em>as sample. This research is explanatory research, and th data analysis were </em><em>treated as cross-section. Earning persistence, systematic risk company </em><em>growth, leverage and company size which in prior stOies described ERC </em><em>variation, in this research used as controlling vaable. The research </em><em>hypothesis were tested using the multiple regression analysis. The result ofthis </em><em>research before and after use the which described ERC variation show that </em><em>voluntary disclosure had significantly negative influence  on earnings response </em><em>coefficient</em></p><p class="Style3"><em>Keywords: Voluntary Disclosures, Earnings Response Coeficient</em></p><p class="Style3"><em><br /></em></p>

PENGARUH KONSERVATISMA AKUNTANSI TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

2008 ◽  
Author(s):  
Olliza Mayesti ◽  
Resti Yulistia Muslim
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Negative Influence ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Net Income ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response

The objective of this study is to examine whether corporate governance influence the relation between accounting conservatism and Earnings Response Coefficient (ERC). The accounting conservatism proxy used in this research is accruals obtained from differences between net income and cash flow. Sample consists of 31 manufacturing companies that listed in Indonesian Stock Exchange since 2003­2006. Hypotheses are examined by using multiple regressions. The result shows that there is a negative influence of accounting conservatism to Earnings Response Coefficient. Managerial ownership as a moderating variable did not affect the relation between accounting conservatism and Earnings Response Coefficient, but independent board of commissioner composition as a moderating variable affected the relation between accounting conservatism and Earnings Response Coefficient.

scholarly journals Refleksi Perataan Laba terhadap Respon Pasar

2017 ◽  
Vol 2 (2) ◽  
pp. 129
Author(s):  
Ratna Wijayanti Daniar Paramita
Keyword(s):  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Income Smoothing ◽  
Market Response ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Earnings Information ◽  
Response Coefficient ◽  
Earnings Response

<p><em><strong><em>Abstract</em></strong></em></p><p><em>The purpose of this study is to obtain empirical evidence, examine and explain the effect of companies that implement income smoothing towards the market response, with voluntary disclosure as moderating variables. This study uses the secondary data of 143 manufacturing companies that go public in BEI (Indonesian Stock Exchange) during 2011-2015. This research variables include income smoothing as an independent variable, the market response is proxies by Earnings Response Coefficient (ERC) as the dependent variable and voluntary disclosure is moderating variable. The data analysis methods is regression with single moderating variable. The study finds that income smoothing affects the market response both individually and partially. The results also reveal that earnings information delivered on the date of the announcement was responded positively by investors. However, the presentation of the full report in the form of voluntary disclosure actually reduces the market response to earnings at the date of announcement</em>.</p><p><strong>Abstrak</strong></p><p>Tujuan penelitian ini adalah untuk memperoleh bukti empirik, menguji dan menjelaskan pengaruh perusahaan yang melakukan income smoothing terhadap respon pasar dengan <em>voluntary disclosure</em> sebagai variabel pemoderasi pada perusahaan manufaktur yang <em>go public</em> di BEI tahun 2011-2015 sebanyak 143 perusahaan. Variable penelitian ini income smoothing sebagai variabel bebas, respon pasar diproksikan dengan <em>Earnings Response Coefficient (ERC)</em> sebagai variabel terikat dan <em>voluntary disclosure</em> adalah variabel moderasi. Metode analisis data menggunakan regresi dengan variabel moderasi tunggal. <em>Income smoothing</em> secara individu dan parsial berpengaruh terhadap respon pasar. Laba yang disampaikan pada tanggal pengumuman direspon positif oleh investor. Namun demikian penyajian laporan secara lengkap dalam bentuk <em>voluntary disclosure</em> justru mengurangi respon pasar terhadap laba pada tanggal pengumuman.</p><p><em><br /></em></p>

scholarly journals PENGARUH VOLUNTARY DISCLOSURE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG SAHAM TERDAFTAR DI INDEKS SYARIAH PADA BURSA EFEK INDONESIA

2018 ◽  
Vol 18 (1) ◽  
Author(s):  
Wahyuddin Albra ◽  
Afiza Fadila
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Corporate Social

This research was conducted to analyze the influence of Voluntary disclosure andCorporate social responsibility toward Earnings response coefficient at manufacturingcompanies in Islamic Index of Indonesia Stock Exchange during 2012-2014. Thedata used in this research was secondary data and there were 29 samples taken by applying Purposive sampling technique. The method of data analysis was Multiple linearregression and Classical Assumption test. The result of analysis simultaneouslyindicated that the Voluntary disclosure influenced significantly on Earning responsecoefficient at manufacturing companies in Jakarta Islamic Index with the level ofsignificance about 0.000. Corporate Social Responsibility influenced positively andsignificantly toward Earning response coefficient at manufacturing companies inJakarta Islamic Index with the level of significance about 0,000. Simultaneously,Voluntary disclosure and Corporate social Responsibility influenced positively andsignificantly on the Earning Response Coefficient at manufacturing companies inJakarta Islamic Index.

scholarly journals EFFECT OF VOLUNTARY DISCLOSURE ON EARNING RESPONSE CONTROLLING FOR PROFITABILITY, LEVERAGE AND SIZE

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Cheng Fan Fah ◽  
Tan Suai Huei
Keyword(s):  
Voluntary Disclosure ◽  
Abnormal Return ◽  
Company Performance ◽  
Voluntary Disclosures ◽  
Earnings Response Coefficient ◽  
Unexpected Earnings ◽  
Response Coefficient ◽  
Earnings Response ◽  
Investor Reaction ◽  
Positive Effect

This study aim to investigate the effect of voluntary disclosures on earnings response and company performance in Malaysian listed companies control for profitability, leverage and size.. In the study using disclosure index adopted by Botosan (1997) to measure the scope of voluntary disclosure index; earnings response coefficient (ERC) is measure the regression of abnormal return and unexpected earnings; and company performance such as profitability, leverage and size of company are used in the measurement. The results concluded that voluntary disclosure has positive effect on earning response coefficient (ERC). And the unexpected earnings also have a significant positive effect on earnings response coefficient (ERC). On the other hand, it can explain that expected voluntary disclosure affect to investor reaction.

scholarly journals The impact of leverage on the earning response coefficients

2020 ◽  
Vol 9 (4) ◽  
pp. 277-285
Author(s):  
Aulia Puspita Dewi ◽  
Sutrisno T. Sutrisno ◽  
Lilik Purwanti
Keyword(s):  
Corporate Governance ◽  
Empirical Evidence ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Earnings Response Coefficients ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Analysis Technique ◽  
Earnings Response ◽  
The Impact

This study aims to examine whether there is an influence of leverage on earnings response coefficients with corporate governance as moderation. This study uses 108 data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the year of observation 2016 to 2018. The analysis technique used in this study is a moderated regression analysis using SPSS version 24. The results of this study provide empirical evidence that leverage has an effect but not significant on the earnings response coefficient. This study also provides empirical evidence that corporate governance is unable to strengthen or weaken the effect of leverage on the earnings response coefficient.

scholarly journals PENGARUH VOLUNTARY DISCLOSURE TERHADAP EARNINGS RESPONSE COEFFICIENT

2018 ◽  
Vol 8 (1) ◽  
pp. 69
Author(s):  
Teguh Gunawan Setyabudi
Keyword(s):  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Financial Statements ◽  
Real Income ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Variable Quality

This study aims to examine and obtain empirical evidence on the effects of voluntary disclosure of earnings response coefficient. Research conducted at the manufacturing companies listed in Indonesia Stock Exchange. The results showed that the voluntary disclosure significant effect on earnings response coefficient. From the results of the regression analysis, it can be said that the greater voluntary disclosure, the lower the market response on earnings announcements. It is possible that the information voluntarily disclosed by the company are not sufficiently represent the expected future profits of investors, so that the shareholders would prefer to use the information in real income in the financial statements alone. Shareholders are not quite sure use voluntary information in making investment decisions that are not directly responding on the market. Variable quality auditor shown to have a significant effect on earnings response coefficient. Meanwhile, the variable leverage proven no effect on earnings response coefficient. 

PENGARUH EARNINGS MANAGEMENT TERHADAP EARNINGS QUALITY

2010 ◽  
Author(s):  
Pupun Tri Wahyuni ◽  
Resti Yulistia Muslim
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Manufacturing Companies ◽  
Financial Report ◽  
Earnings Response Coefficient ◽  
Discretionary Accrual ◽  
Response Coefficient ◽  
Earnings Response

This research objective is to axamine empirically the influence of earnings management on earnings quality. The study motivated by the controversy of previous study about earnings management and earnings quality. Earnings management was measured by Discretionary Accrual and earnings quality was measured by Earnings Response Coefficient (ERC). The units were 128 (16x8) Quartal financial report in manufacturing companies listed in the Jakarta Stock Exchange, started from the year 2005 up to 2006. The data was collected using purposive sampling method. Statistical method used to test the hypotheses was multiple regressions. The result of the research showed that: the influence of earnings management on earnings quality was negative, sig 0.049. It means that the lower earnings management will be followed by higher earnings quality. This study supported the result of Fetham and Pae (2000), Nelson et al. (2000), Scott (2000), Lobo and Zhou (2001), also Teixeira (2002), Pudjiastuti (2006). 

scholarly journals PENGARUH UKURAN PERUSAHAAN, LEVERAGE, RISIKO SISTEMATIK, DAN INVESTMENT OPPORTUNITY SET TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2014

2018 ◽  
Vol 20 (3) ◽  
pp. 463
Author(s):  
Ivan Kurnia, Sufiyati
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Systematic Risk ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Investment Opportunity Set ◽  
Earnings Response

The purpose of this research is to gain empirical evidence about the influence of firm size, leverage, systematic risk, and investment opportunity set on earnings response coefficient on manufacturing companies listed in Indonesia Stock Exchange for 2012-2014. Samples selected by using purposive sampling method. This research used a sample of one hundred fourty one manufacturing companies. The result of this research indicate that only systematic risk have an influence on earnings response coefficient while firm size, leverage, and investment opportunity set has not an influence on earnings response coefficient. For a better results, further research may add another variable that influence on earnings response coefficient.

scholarly journals LEVERAGE, PERSISTENSI LABA DAN SISTEMATIK RISK, TERHADAP EARNINGS RESPONSE COEFFICIENT PADA ENTITAS INDUSTRI

2018 ◽  
Vol 7 (2) ◽  
Author(s):  
Lalu Takdir Jumaidi ◽  
Rijal Rijal
Keyword(s):  
Stock Price ◽  
Stock Exchange ◽  
Systematic Risk ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Earnings Information ◽  
Response Coefficient ◽  
Economic Decision Making ◽  
Other Information ◽  
Earnings Response

Investors use financial statement information in their investment decisions. Earnings is usually the main consideration of investors in making decision. However, the increase in earnings is not always followed by positive stock price changes. It shows that in economic decision-making the investors not only need information about the company's financial condition, i.e profit, but also other information. Therefore, investors need useful tool to predict the up or rise of stock price namely earnings response coefficient which shows market reaction on earnings information published by company. If the investor perceived the information content of the announced profits as good quality then the investors will react positively to earnings anouncement.Therefore purpose of this study is to examine the effect of systematic risk, leverage and earnings persistence on earnings response coefficient at manufacturing companies listed on the Stock Exchange. The population in this study are all manufacturing companies listed on the IDX in 2015. The sample of this study is determined by the method of purposive sampling and this study obtained 56 sample companies. The study usesecondary data which is obtained from www.idx.co.id. The results of this study based on multiple regression analysis indicate that systematic risk, leverage and profit persistence have no effect on earnings response coefficient.

scholarly journals PERNYATAAN STANDAR AKUNTANSI KEUANGAN No. 46 DAN KOEFISIEN RESPON LABA AKUNTANSI

2017 ◽  
Vol 12 (3) ◽  
pp. 336
Author(s):  
Akhmad Riduwan
Keyword(s):  
Stock Price ◽  
Price Change ◽  
Negative Effects ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Income Statement ◽  
Before And After ◽  
Earnings Response ◽  
The Difference ◽  
Deferred Tax

The objective of this study is to examine: (1) the difference of stock price change in the period before and after PSAK No.46 was implemented; (2) the effect of interperiod tax allocation based on PSAK No.46 on the earning response coefficient  (ERC); and (3) the ERC difference between companies which reported deferred tax income and companies which reported deferred tax expenses.The result of this study provide empirical evidence that: (1) stock price change in the period after implementing of the PSAK No.46 are higher than the period before the PSAK No.46 was implemented; (2) interperiod tax allocation based on the PSAK No.46 have negative effects on the ERC; and (3) earnings response coefficient (ERC) for companies which reported deferred tax income were not differ from companies which reported deferred tax expenses. The result of this study indicate that interperiod tax allocation based on the PSAK No.46 was succesfully improve the income statement informativeness and earnings quality. However, interperiod tax allocation based on the PSAK No.46 generate perceive noise embedded in the reported earnings. Therefore, additional disclosures are needed, particularly for economic substance of deferred tax income and deferred tax expenses reported in income statement.

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