PENGARUH CSR DISCLOSURE, KESEMPATAN BERTUMBUH DAN RISIKO KEGAGALAN PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT

Wahana ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 54-65
Author(s):  
Lely Indriaty ◽  
Della Tania
Keyword(s):  
Significant Influence ◽  
Default Risk ◽  
Linear Regression Analysis ◽  
Sample Collection ◽  
Growth Opportunities ◽  
Purposive Sampling ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Csr Disclosure

The aims of this research are to know the influence of CSR disclosure, growth opportunities and default risk to earnings response coefficient in the manufacturing company of pharmaceutical sub sector listed on the Indonesia Stock Exchange period 2010-2015. This research belongs to quantitative research. Sample collection technique used purposive sampling. Using purposive sampling technique, 6 companies is used as research sample. The analysis method of this research used multiple linear regression analysis. The results showed that: (1) CSR disclosure has positive and significant influence to earnings response coefficient (sig t 0.0002 < 0.05), (2) Growth opportunities has positive and significant influence to earnings response coefficient (sig t 0.0169 < 0.05), (3) Default risk has negative and significant influence to earnings response coefficient (sig t 0.0045 < 0.05). Simultaneously, CSR disclosure, growth opportunities, and default risk has significant influence to earnings response coefficient (sig f 0.000000 < 0.05).

PENGARUH CSR DISCLOSURE, KESEMPATAN BERTUMBUH DAN RISIKO KEGAGALAN PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT

Wahana ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 54-65
Author(s):  
Lely Indriaty ◽  
Della Tania
Keyword(s):  
Significant Influence ◽  
Default Risk ◽  
Linear Regression Analysis ◽  
Sample Collection ◽  
Growth Opportunities ◽  
Purposive Sampling ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Csr Disclosure

The aims of this research are to know the influence of CSR disclosure, growth opportunities and default risk to earnings response coefficient in the manufacturing company of pharmaceutical sub sector listed on the Indonesia Stock Exchange period 2010-2015. This research belongs to quantitative research. Sample collection technique used purposive sampling. Using purposive sampling technique, 6 companies is used as research sample. The analysis method of this research used multiple linear regression analysis. The results showed that: (1) CSR disclosure has positive and significant influence to earnings response coefficient (sig t 0.0002 < 0.05), (2) Growth opportunities has positive and significant influence to earnings response coefficient (sig t 0.0169 < 0.05), (3) Default risk has negative and significant influence to earnings response coefficient (sig t 0.0045 < 0.05). Simultaneously, CSR disclosure, growth opportunities, and default risk has significant influence to earnings response coefficient (sig f 0.000000 < 0.05).

scholarly journals PENGARUH CORPORATE SOCIAL RESPONBILITY, PERSISTENSI LABA, DAN STRUKTUR MODAL TERHADAP EARNINGS RESPONSE COEFFICIENT

2016 ◽  
Vol 11 (1) ◽  
pp. 1 ◽  
Author(s):  
Abdur Rahman Dalimunthe
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Earnings Persistence ◽  
Purposive Sampling ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Corporate Social

This study aims to examine the factors that influence the Earnings Response Coefficient on state-owned companies go public listed in Indonesia Stock Exchange. These factors are the corporate social responbility, earnings persistence, and capital structure.The study‟s population is a go-public SOEs company which is listed in Indonesia Stock Exchange within 2008-2011 period. The research sample using purposive sampling. Number of companies studied were 14 (fourteen) as samples and were taken by using purposive sampling method on state-owned companies went public within 2008-2011 period in Indonesia Stock Exchange, bringing the total observations in this research were 56 observations. Methods of data analysis use multiple linear regression analysis. Hypothesis tests using the t test and F test. These results indicate that corporate social responbility, earnings persistence, and capital structure affect the earnings response coefficient simultaneously at the state-owned company publicly traded on the Indonesia Stock Exchange listed period 2008-2011. Only the persistence of earnings are not significantly influence the earnings response coefficient. However, corporate social capital structure responbility and significant negative effect on earnings response coefficient. Keywords: corporate social responsibility, the persistence of earnings, capital structure, earnings response coefficient

scholarly journals Earnings Response Coefficient : CSR Disclosure, Audit Committe and Default Risk

2020 ◽  
Vol 4 (3) ◽  
pp. 414-422
Author(s):  
Miftah Kamal Nuriyanto ◽  
Annisa Nurbaiti ◽  
Wiwin Aminah
Keyword(s):  
Default Risk ◽  
Audit Committee ◽  
Sampling Technique ◽  
Observation Time ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Analysis Technique ◽  
Earnings Response ◽  
Statistical Analysis Technique ◽  
Csr Disclosure

An investor needs to collect financial information as a matter of consideration in making his economic decision by using earning response coefficient. The value of ERC that appears will be goodnews when the value is raised high and will be badnews when the value of ERC is low. This research aims to test how the influence of CSR Disclosure, Audit Committee and Default Risk to Earnings Response Coefficient. The research was conducted on the basic and chemical industry sectors list on the IDX from 2015 to 2018. By using pusposive sampling technique obtained as many as 23 companies with 4 years observation time obtained amount 92 observations. Outliers performed 11 observations so that the number of observations used was 81 observations with Non-probability sampling. This research uses a descriptive statistical analysis technique and a data panel regression method. Results showed that the CSR Disclosure, Audit Committee, Default Risk simultaneously, has an influence on the earnings response coefficient. Partially, audit committee has a negative affect on the earnings response coefficient. While the CSR Disclosure and Default Risk has no affect on the earnings response coefficient.

scholarly journals PENGARUH KETEPATAN WAKTU PELAPORAN, DEFAULT RISK, DAN POLITICAL CONNECTION TERHADAP KUALITAS LABA

2020 ◽  
pp. 811
Author(s):  
Fera Anastasia Lungkang ◽  
Muhamad Muslih
Keyword(s):  
Default Risk ◽  
Political Connection ◽  
Purposive Sampling ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response

Kualitas laba merupakan gambaran laba yang tidak memiliki gangguan. Informasi laba yang berkualitas merupakan informasi yang dapat mempengaruhi keputusan investor. Kuatnya reaksi pasar yang merupakan respon investor akan tercermin pada tingginya nilai dari earnings response coefficient (ERC) yang menggambarkan kualitas laba suatu perusahaan. Tujuan dari penelitian ini yaitu untuk menguji berpengaruhnya ketepatan waktu pelaporan, default risk, dan political connection terhadap kualitas laba yang dilakukan baik secara simultan dan parsial. Metode penelitian yang digunakan adalah purposive sampling dengan perolehan data berjumlah 115 sampel dari 23 perusahaan dengan periode penelitian tahun 2014-2018. Model regresi yang digunakan dalam penelitian adalah regresi data panel. Penelitian ini memperoleh hasil bahwa ketepatan waktu pelaporan, default risk, dan political conncetion berpengaruh secara simultan terhadap kualitas laba. Political connection secara parsial berpengaruh negatif terhadap kualitas laba.

scholarly journals PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP FUTURE EARNINGS RESPONSE COEFFICIENT DENGAN KESEMPATAN PERTUMBUHAN SEBAGAI VARIABEL MODERASI

2020 ◽  
Vol 4 (2) ◽  
pp. 374
Author(s):  
Henny Henny ◽  
Thio Lie Sha
Keyword(s):  
Regression Analysis ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Growth Opportunities ◽  
Purposive Sampling ◽  
Future Earnings ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap future earnings response coefficient dengan kesempatan pertumbuhan sebagai variabel moderasi pada perusahaan manufaktur di Bursa Efek Indonesia. Populasi dalam penelitian ini merupakan perusahaan manufaktur yang memenuhi kriteria penelitian, sehingga penarikan sampelnya sebanyak 36 perusahaan manufaktur dengan menggunakan metode purposive sampling. Analisis yang digunakan dalam penelitian ini adalah moderated regression analysis.  Hasil penelitian ini adalah kesempatan pertumbuhan sebagai variabel moderasi memperkuat hubungan positif kepemilikan manajerial dan kepemilikan institusional terhadap future earnings response coefficient, sedangkan kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh langsung terhadap future earnings response coefficient. The purpose of this study is to obtain empirical evidence about the effect of managerial ownership and institutional ownership on future earnings response coefficient with growth opportunities as a moderating variable in manufacturing companies in the Indonesia Stock Exchange. The population in this study is a manufacturing company for the period 2010-2017 that meets the research criteria, so that the sample is 36 manufacturing companies using the purposive sampling method. The analysis used in this study is moderated regression analysis with SPSS. The results of this study is growth opportunities as a moderating variable to strengthen the positive relationship of managerial ownership and institutional ownership on future earnings response coefficient, while managerial ownership and institutional ownership do not directly influence future earnings response coefficient.

scholarly journals Pengaruh Kesempatan Bertumbuh Dan Leverage Terhadap Earnings Response Coefficient

2020 ◽  
Vol 3 (1) ◽  
pp. 15-30
Author(s):  
Suryani Fitriah
Keyword(s):  
Least Square ◽  
Growth Opportunities ◽  
Purposive Sampling ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response

Penelitian ini bertujuan untuk menguji (1) pengaruh kesempatan bertumbuh terhadap earning response coefficient, (2) pengaruh leverage terhadap earning response coefficient pada sektor property dan real estateyang terdaftar di Bursa Efek Indonesia tahun 2015 – 2018. Jenis penelitian ini tergolong penelitian asosiatif yaitu hubungan antara dua variabel atau lebih. Populasi dari penelitian ini adalah sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 sampai dengan tahun 2018. Sampel ditentukan berdasarkan metode purposive sampling, sehingga didapatkan sampel sebanyak 100 perusahaan. data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh melalui situs resmi IDX: www.idx.co.id dan diperoleh dari website masing-masing perusahaan. Analisis data yang digunakan adalah analisis regresi berganda metode GLS (Generalized Least Square) dengan menggunakan program pengolahan data Eviews. Hasil penelitian membuktikan bahwa (1) kesempatan bertumbuh tidak berpengaruh terhadap earning response coefficient, (3) leverage tidak berpengaruh terhadap earning response coefficient. berdasarkan hasil penelitian diatas, disarankan: (1) bagi peneliti selanjutnya diharapkan menambahkan variabel independen yang lain seperti ukuran perusahaan, persistensi laba, dan Corporate Sosial Responsibility. (2) bagi investor, sebaiknya lebih memperhatikan faktor-faktor seperti growth opportunities, dan leverage dalam pengambilan keputusan investasi

scholarly journals Analysis of the Effects of Environmental Performance and Disclosures Corporate Sustainability Reporting on Earning Response Coefficient

2020 ◽  
Vol 8 (1) ◽  
pp. 49-53
Author(s):  
Sudar Yati ◽  
Susi Sarumpaet ◽  
Fajar Gustiawaty D
Keyword(s):  
Environmental Performance ◽  
Corporate Sustainability ◽  
Linear Regression Analysis ◽  
Sustainability Reporting ◽  
Multiple Linear Regression Analysis ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Business Conditions ◽  
Return Value

This study aims to determine whether disclosure of sustainability reporting by the company and also environmental performance affect earnings response coefficient. The development of a business that is getting faster and wider makes the level of competition between companies higher. This development is followed by the uncontrolled exploitation of natural and human resources. To be able to compete in complex business conditions, companies must be able to do sustainability actions that can be presented through sustainability reports. It also needs to be supported also by a more focused environmental management, where environmental aspects become one of the variables in the ranking of environmental performance issued by the Ministry of Environment through PROPER. The purpose of this study was to determine the effect ofdisclosure sustainability report and environmental performance on earnings response coefficient which is proxied by the cummulative abnormal return value. The number of samples in this study were 63 companies from three years of the 2016-2018 observation period. Hypothesis testing is done by using multiple linear regression analysis techniques and paired sample tests.

scholarly journals Analisis Pengaruh Beta, Leverage, Dividend Payout Ratio, dan Earnings Persistence terhadap Earnings Response Coefficient pada Indeks Kompas 100

2014 ◽  
Vol 1 (02) ◽  
pp. 121-135
Author(s):  
Dwi Husiano ◽  
Suratno Suratno
Keyword(s):  
Stock Prices ◽  
Systematic Risk ◽  
Jel Classification ◽  
Earnings Persistence ◽  
Growth Opportunities ◽  
Dividend Payout ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
The Relationship

ABSTRACT Earnings response coefficient (ERC) reflects the strength of the relationship between income with stock prices. This study aimed to analyze the determinants of the ERC. The population was 100 companies included in the Kompas 100 Index. Tests carried out by multiple regression test. The results show that the leverage, dividend payout ratio affects the ERC, while systematic risk and growth opportunities not significant effect on the ERC. The results are expected to contribute to the issuer, that the consideration of investors to invest in the stock market especially Kompas 100 Index shown to be affected by the level of risk and ividend payout ratio. ABSTRAK Earnings response coefficient (ERC) mencerminkan kekuatan hubungan antara laba dengan harga saham. Penelitian ini bertujuan untuk menganalisis faktor-faktor penentu ERC. Populasi adalah 100 perusahaan yang masuk dalam Indeks Kompas 100. Pengujian dilakukan dengan uji regresi berganda. Hasil pengujian menunjukkan bahwa leverage, dividend payout ratio berpengaruh terhadap ERC, sementara systematic risk dan growth opportunities berpengaruh tidak signifikan terhadap ERC. Hasil penelitian diharapkan yang dapat memberikan kontribusi kepada emiten, bahwa pertimbangan investor untuk berinvestasi di pasar modal khususnya saham yang Indeks Kompas 100 terbukti dipengaruhi oleh tingkat resiko dan rasio pembayaran deviden. JEL Classification: G14, G30

scholarly journals Pengaruh Konservatisme Akuntansi, Persistensi Laba, Dan Risiko Sistematik Terhadap Earnings Response Coefficient (Erc) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2018

2020 ◽  
Vol 12 (1) ◽  
pp. 12 ◽  
Author(s):  
Yopie Chandra
Keyword(s):  
Purposive Sampling ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response

Tujuan penelitian ini adalah untuk memperoleh bukti secara empiris mengenai konservatisme akuntansi, persistensi laba, dan risiko sistematik terhadap Earnings Response Coefficient pada perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia pada tahun 2016-2018. Penelitian ini menggunakan 42 perusahaan manufaktur yang telah diseleksi menggunakan metode purposive sampling dengan total 126 data selama tiga tahun. Pengolahan data penelitian ini menggunakan software Eviews version 9.0. Hasil penelitian menunjukkan bahwa: 1) konservatisme akuntansi tidak memiliki pengaruh yang signifikan terhadap Earnings Response Coefficient; 2) persistensi laba memiliki pengaruh yang signifikan terhadap Earnings Response Coefficient; dan 3) risiko sistematik tidak memiliki pengaruh yang signifikan terhadap Earnings Response Coefficient.

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