Faktor-Faktor yang Mempengaruhi Earnings Response Coeficient pada Perusahaan yang Terdaftar di Bursa Efek Jakarta
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...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2009-05-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/386 |
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| author | Sri Mulyani Nur Fadjrih Asyik Andayani Andayani |
| author_facet | Sri Mulyani Nur Fadjrih Asyik Andayani Andayani |
| author_sort | Sri Mulyani |
| collection | DOAJ |
| description | 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 |
| format | Article |
| id | doaj-art-024fe85d1937470ba19ec20fb61d0da3 |
| institution | DOAJ |
| issn | 1410-2420 2528-6528 |
| language | English |
| publishDate | 2009-05-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj-art-024fe85d1937470ba19ec20fb61d0da32025-08-20T03:09:38ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282009-05-01111Faktor-Faktor yang Mempengaruhi Earnings Response Coeficient pada Perusahaan yang Terdaftar di Bursa Efek JakartaSri MulyaniNur Fadjrih AsyikAndayani AndayaniThe 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 qualityhttps://journal.uii.ac.id/JAAI/article/view/386 |
| spellingShingle | Sri Mulyani Nur Fadjrih Asyik Andayani Andayani Faktor-Faktor yang Mempengaruhi Earnings Response Coeficient pada Perusahaan yang Terdaftar di Bursa Efek Jakarta Jurnal Akuntansi dan Auditing Indonesia |
| title | Faktor-Faktor yang Mempengaruhi Earnings Response Coeficient pada Perusahaan yang Terdaftar di Bursa Efek Jakarta |
| title_full | Faktor-Faktor yang Mempengaruhi Earnings Response Coeficient pada Perusahaan yang Terdaftar di Bursa Efek Jakarta |
| title_fullStr | Faktor-Faktor yang Mempengaruhi Earnings Response Coeficient pada Perusahaan yang Terdaftar di Bursa Efek Jakarta |
| title_full_unstemmed | Faktor-Faktor yang Mempengaruhi Earnings Response Coeficient pada Perusahaan yang Terdaftar di Bursa Efek Jakarta |
| title_short | Faktor-Faktor yang Mempengaruhi Earnings Response Coeficient pada Perusahaan yang Terdaftar di Bursa Efek Jakarta |
| title_sort | faktor faktor yang mempengaruhi earnings response coeficient pada perusahaan yang terdaftar di bursa efek jakarta |
| url | https://journal.uii.ac.id/JAAI/article/view/386 |
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