scholarly journals Determinan Earnings Response Coefficient dan Peran Konservatisme Akuntansi sebagai Pemoderasi pada Perusahaan Property dan Real Estate

2018 ◽  
Vol 5 (02) ◽  
pp. 245-258
Author(s):  
Rina Nurmalina ◽  
Suratno Suratno ◽  
Widarto Rachbini ◽  
Syahril Djaddang
Keyword(s):  
Stock Exchange ◽  
Accounting Conservatism ◽  
Earnings Response Coefficients ◽  
Purposive Sampling ◽  
Earnings Response Coefficient ◽  
Conservative Accounting ◽  
Response Coefficient ◽  
Investment Opportunities ◽  
Earnings Response ◽  
The Relationship

ABSTRACT The purpose of this study is to examine the factors that influence the earnings response coefficient consisting of leverage, profitability, and investment opportunities that are moderated by accounting conservatism in companies listed on the Indonesia Stock Exchange in the period 2011-2017. The selection of a sample of 49 year data was used with the purposive sampling method. The results of this study indicate that, leverage has a negative effect on earnings response coefficients. Profitability, investment opportunity sets and accounting conservatism have no significant effect on earnings response coefficients. Conservatism accounting does not moderate the relationship between leverage and profitability to the earnings response coefficient. Conservative accounting moderates the relationship between investment opportunities set at the earnings response coefficient. ABSTRAK Tujuan dari penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi koefisien respon laba yang terdiri dari leverage, profitabilitas, dan peluang investasi yang dimoderasi oleh konservatisme akuntansi pada perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2011-2017. Pemilihan sampel sejumlah 49 data tahun digunakan dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa, leverage berpengaruh negatif terhadap koefisien respon laba. Profitabilitas, set kesempatan investasi dan konservatisme akuntansi tidak berpengaruh signifikan terhadap koefisien respon laba. Akuntansi konservatisme tidak memoderasi hubungan antara leverage dan profitabilitas terhadap koefisien respons laba. Akuntansi konservatisme memoderasi hubungan antara peluang investasi yang ditetapkan pada koefisien respons laba. JEL Classification: M41, G11

scholarly journals Determinan Earnings Response Coefficient dan Peran Konservatisme Akuntansi sebagai Pemoderasi pada Perusahaan Property dan Real Estate

2018 ◽  
Vol 5 (02) ◽  
pp. 245-258
Author(s):  
Rina Nurmalina ◽  
Suratno Suratno ◽  
Widarto Rachbini ◽  
Syahril Djaddang
Keyword(s):  
Stock Exchange ◽  
Accounting Conservatism ◽  
Earnings Response Coefficients ◽  
Purposive Sampling ◽  
Earnings Response Coefficient ◽  
Conservative Accounting ◽  
Response Coefficient ◽  
Investment Opportunities ◽  
Earnings Response ◽  
The Relationship

ABSTRACT The purpose of this study is to examine the factors that influence the earnings response coefficient consisting of leverage, profitability, and investment opportunities that are moderated by accounting conservatism in companies listed on the Indonesia Stock Exchange in the period 2011-2017. The selection of a sample of 49 year data was used with the purposive sampling method. The results of this study indicate that, leverage has a negative effect on earnings response coefficients. Profitability, investment opportunity sets and accounting conservatism have no significant effect on earnings response coefficients. Conservatism accounting does not moderate the relationship between leverage and profitability to the earnings response coefficient. Conservative accounting moderates the relationship between investment opportunities set at the earnings response coefficient. ABSTRAK Tujuan dari penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi koefisien respon laba yang terdiri dari leverage, profitabilitas, dan peluang investasi yang dimoderasi oleh konservatisme akuntansi pada perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2011-2017. Pemilihan sampel sejumlah 49 data tahun digunakan dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa, leverage berpengaruh negatif terhadap koefisien respon laba. Profitabilitas, set kesempatan investasi dan konservatisme akuntansi tidak berpengaruh signifikan terhadap koefisien respon laba. Akuntansi konservatisme tidak memoderasi hubungan antara leverage dan profitabilitas terhadap koefisien respons laba. Akuntansi konservatisme memoderasi hubungan antara peluang investasi yang ditetapkan pada koefisien respons laba. JEL Classification: M41, G11

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 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 PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN KEBIJAKAN DIVIDEN TERHADAP KOEFISIEN RESPON LABA

ETIKONOMI ◽  
2015 ◽  
Vol 13 (2) ◽  
Author(s):  
Nana Novianti
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Capital Structure ◽  
Firm Size ◽  
Dividend Policy ◽  
Accounting Conservatism ◽  
Earnings Response Coefficients ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response

The aim of this research is to empirically examine the influence of the capital structure, firm size and dividend policy of the earnings response coefficients and the influence of conservatism accounting as moderation variable. Techniques of data analysis in this study used moderated regression Analysis. The results of this study showed that partially results of the study showed that capital structure and firm size had negatif and significant effect on earnings response coefficients, but the dividend policy had not significant effect on earnings response coefficients. Capital structure had does not affect accounting conservatism moderated the earnings response coefficient; firm size moderated accounting  conservatism and dividend policy had an affect on moderated  accounting conservatism effect on earnings response coefficientsDOI: 10.15408/etk.v13i2.1882

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 SISTEMATIK RISK, PERSISTENSI LABA TERHADAP EARNINGS RESPONSE COEFFICIENT PADA ENTITAS INDUSTRI

2018 ◽  
Vol 7 (2) ◽  
pp. 1
Author(s):  
Lalu Takdir Jumaidi ◽  
Rijal Rijal
Keyword(s):  
Stock Price ◽  
Stock Exchange ◽  
Systematic Risk ◽  
Earnings Persistence ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Economic Decision Making ◽  
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, 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. 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.           Para Investor dalam pengambilan keputusan investasinya, menggunakan informasi laporan keuangan. Laba biasanya menjadi pertimbangan utama  investor. Namun kenaikan laba tidak selalu diikuti dengan perubahan harga saham yang positif. Hal tersebut menunjukkan, dalam pengambilan keputusan ekonomi, para investor membutuhkan informasi tentang kondisi keuangan perusahaan tidak hanya informasi laba saja, tetapi banyak informasi lainnya. Untuk itu digunakanlah alat yang berguna untuk memprediksi naik turunnya harga saham, yaitu earnings response coefficient yang menunjukkan kuat lemahnya reaksi pasar terhadap informasi laba yang dipublikasikan. Jika investor memiliki persepsi bahwa kandungan informasi laba yang diumumkan berkualitas, maka investor akan bereaksi positif terhadap perngumuman laba perusahaan tersebut. Penelitian ini mengkaji earnings response coefficient dengan menggunakan variabel bebas seperti risiko sistematik dan persistensi laba. Adapun tujuan dari penelitian ini untuk menguji pengaruh risiko sistematik, dan persistensi laba terhadap earnings response coefficient pada perusahaan manufaktur yang terdaftar di BEI. Penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI tahun 2015. Dengan menerapkan purposive sampling diperoleh 56 perusahaan sebagai sampel. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa risiko sistematik dan persistensi laba tidak berpengaruh terhadap earnings response coefficient.Keywords : systematic risk, earnings persistence, earnings response coefficient

scholarly journals PENGARUH KONSERVATISME DAN KETIDAKTEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN TERHADAP EARNING RESPON COEFFICIENT

2020 ◽  
Vol 19 (1) ◽  
pp. 21-27
Author(s):  
Astari Dianty
Keyword(s):  
Stock Exchange ◽  
Statistical Tests ◽  
Sample Selection ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Analysis Technique ◽  
Earnings Response

The purpose of this study is to analyze the relationship between conservatism and the inaccuracy of the delivery of financial statements with earning response coefficient on manufacturing companies listed on the Indonesia Stock Exchange. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period 2010-2012. The sample selection method used is the purposive sampling method. Based on purposive sampling, there were 91 companies included in the criteria during the 2010-2012 observation period, so there were 273 samples. The data analysis technique was done by SPSS Ver. 21. Based on the results of statistical tests, it was concluded that Conservatism and Inaccuracy in the delivery of financial statements have an influence on the Earning Response Coefficient. Based on these conclusions, the researcher suggests that the Issuer is more appropriate in presenting financial statements given the variable inaccuracy in the delivery of financial statements has an influence on the 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 HUBUNGAN INFORMASI PELAPORAN EARNINGS AKUNTANSI TERHADAP PERGERAKAN RETURNS SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA

2008 ◽  
Vol 8 (2) ◽  
pp. 133
Author(s):  
Rosna K. Haraharap ◽  
Arga Fitria
Keyword(s):  
Random Sampling ◽  
Stock Return ◽  
Stock Exchange ◽  
Lower Sensitivity ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Sensitivity Level ◽  
Earnings Response ◽  
Negative Earnings

<p class="Style1"><strong><em>The purpose of this research is to know whether the negative earnings stock have lower sensitivity level or lower Earnings Response Coefficient (ERC) to stock return than the positive </em></strong><strong><em>earnings stock and this research also aim to know whetherthe negative earnings stock will have </em></strong><strong><em>weaker level strength of correlation (R</em></strong><strong><em><sup>2</sup></em></strong><strong><em>) to stock return than the positive earnings stock. The </em></strong><strong><em>samples are 25 fisted manufactured company at Jakarta Stock Exchange during 2000-2004 which </em></strong><strong><em>selected using purposive non random sampling. Data analyze method used is linier regression. </em></strong><strong><em>The result of this research is that the negative earnings stock will have the lower level sensitivity or </em></strong><strong><em>lower Earnings Response Coefficient (ERC) to stock return, compared to the level sensitivity </em></strong><strong><em>(ERC) of positive earnings stock This research also finds that the negative earnings stock will have </em></strong><strong><em>weaker level strength of correlation (R</em></strong><strong><em><sup>2</sup></em></strong><strong><em>) to stock return, compared to the level strength of correla­tion (R</em></strong><strong><em><sup>2</sup></em></strong><strong><em>) of positive earnings stock.</em></strong></p><p class="Style1"><strong><em>Keywords: Negative earnings, Positive earnings, Stock return, Earnings response </em></strong><strong><em>coefficient, Return-earnings association</em></strong></p>

Sign in / Sign up

Export Citation Format

Share Document