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THE EFFECT OF FIRM SIZE, FINANCIAL LEVERAGE AND VOLUNTARY DISCLOSURE ON EARNING RESPONSE COEFFICIENT (AN EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE YEAR 2011-2015) |
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BACA FULL TEXT ABSTRAK Permintaan Versi cetak |
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Pengarang | Yasir Hadi Satria - Personal Name |
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Subject | FINANCIAL ACCOUNTING |
Bahasa | English |
Fakultas | FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA |
Tahun Terbit | 2017 |
Abstrak/Catatan ABSTRACT Objective – The aims of this research are to examine the influences of firm size, financial leverage and voluntary disclosure on earnings response coefficient an empirical study on manufacturing companies listed on Indonesia Stock Exchange (IDX) year 2011 – 2015. Methodology/Technique – The research consists of secondary data from IDX involving 75 companies in 5 years observation. The samples are collected using purposive sampling method. The collected data are processed by using SPSS version 23. Findings – The result of this study show that (1) firm size, financial leverage and voluntary disclosure are simultaneously no influences for the earnings response coefficient, (2) firm size has positive influence through earnings response coefficient, (3) financial leverage have influence for the earnings response coefficient and (4) voluntary disclosure has no influence for the earnings response coefficient. Novelty – The integration of voluntary disclosure on earnings response coefficient in 5 years observation is particularly new to the context of manufacturing company. The research contributed to the literature on manufacturing companies in 5 years observation 2011 - 2015. Type of Paper: Empirical Keywords: Earnings response coefficient, firm size, financial leverage, voluntary disclosure | |
Tempat Terbit | Banda Aceh |
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Tulisan yang Relevan PENGARUH UKURAN PERUSAHAAN, LEVERAGE KEUANGAN, DAN PENGUNGKAPAN SUKARELA TERHADAP MANIPULASI AKTIVITAS RIIL (STUDI EMPIRIS PADA PERUSAHAAN INDEKS LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014) (DESRY WAHYUNI, 2016) |
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