Analisis Faktor-Faktor Yang Mempengaruhi Earning Response Coefficient Pada Perusahaan Yang Tergabung Dalam Indeks LQ45 Di Bursa Efek Indonesia Tahun 2004 - 2007

Firdayanti, Firdayanti (2010) Analisis Faktor-Faktor Yang Mempengaruhi Earning Response Coefficient Pada Perusahaan Yang Tergabung Dalam Indeks LQ45 Di Bursa Efek Indonesia Tahun 2004 - 2007. S1 thesis, STIE Indonesia Banking School.

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Abstract

The objective of this research is to know factors influencing Earnings Response Coefficient (ERC) at the company which enlist in index of LQ45 and listed in Indonesia Stock Exchange from 2004-2007. The dependent variable which used in this research is Earnings Response Coefficient (ERC) and independent variable which used in this research is profitability, financial leverage and auditor opinion The population in this research are companies which enlist in index of LQ45 and listed in Indonesia Stock Exchange from 2004-2007 and samples are taken by purposive sampling method, that is taking samples by some criteria. Then the data was tested with multiple linear regressions to get the conclusion. The result from multiple linear regression analysis shows that earnings response coefficient is significantly affected by financial leverage. Otherwise, auditor opinions have not effect significantly to earnings response coefficient. Keywords: earnings response coefficient, financial leverage and auditor opinion.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 15 Oct 2020 05:27
Last Modified: 15 Oct 2020 05:27
URI: http://repository.ibs.ac.id/id/eprint/1568

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