scholarly journals PENGARUH LEVERAGE, KESEMPATAN BERTUMBUH DAN UKURAN PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA

Equity ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 129
Author(s):  
Meita Alifiana ◽  
Praptiningsih Praptiningsih
Keyword(s):  
Firm Size ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Growth Opportunities ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Auditor Quality ◽  
Earnings Response

This study aims to examine the variables of leverage, growth opportunities and the size of the companies that influence the earnings response coefficient. The purpose of the research is to empirically test the influence of Leverage, Growth Opportunities and Firm Size towards Earnings Response Coefficient. This research used 60 property & real estate companies listed on the Indonesia Stock Exchange in 2012-2014. The sampling technique used in this research was purposive sampling, based on criteria there are 35 companies and tested with multiple regression analysis. The type of data used is secondary data obtained from www.idx.co.id and www.yahoo.finance.com. These result indicate that that Leverage, Growth Opportunities and Firm Size has no significant effect on the Earnings Response Coefficient. The ability of independent variables (Leverage, Growth Opportunities and Firm Size) in explaining the dependent variable (Earnings Response Coefficient) is 0,9%. The remaining 99,1% is explained by another variables such as systematic risk, earning persistance, profitability, voluntary disclosure, auditor quality and others.

PENGARUH LEVERAGE, KESEMPATAN BERTUMBUH DAN UKURAN PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA

Equity ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 129
Author(s):  
Meita Alifiana ◽  
Praptiningsih Praptiningsih
Keyword(s):  
Firm Size ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Growth Opportunities ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Auditor Quality ◽  
Earnings Response

This study aims to examine the variables of leverage, growth opportunities and the size of the companies that influence the earnings response coefficient. The purpose of the research is to empirically test the influence of Leverage, Growth Opportunities and Firm Size towards Earnings Response Coefficient. This research used 60 property & real estate companies listed on the Indonesia Stock Exchange in 2012-2014. The sampling technique used in this research was purposive sampling, based on criteria there are 35 companies and tested with multiple regression analysis. The type of data used is secondary data obtained from www.idx.co.id and www.yahoo.finance.com. These result indicate that that Leverage, Growth Opportunities and Firm Size has no significant effect on the Earnings Response Coefficient. The ability of independent variables (Leverage, Growth Opportunities and Firm Size) in explaining the dependent variable (Earnings Response Coefficient) is 0,9%. The remaining 99,1% is explained by another variables such as systematic risk, earning persistance, profitability, voluntary disclosure, auditor quality and others.

scholarly journals The Effect of Corporate Social Responsibility, Voluntary Disclosure, Leverage, and Timeliness on Earnings Response Coefficient

2020 ◽  
Vol 1 (6) ◽  
pp. 413-424
Author(s):  
Dirvi Surya Abbas ◽  
Arry Eksandy ◽  
Imam Hidayat
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Corporate Social

The purpose of this study was to determine the effect of corporate social responsibility, voluntary disclosure, leverage, and timeliness on earnings response coefficient at LQ45 companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 3 years, namely the 2015-2017 period. The population of this study includes all LQ45 companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that corporate social responsibility, voluntary disclosure, leverage and timeliness had no effect on earnings response coefficient.

scholarly journals Refleksi Perataan Laba terhadap Respon Pasar

2017 ◽  
Vol 2 (2) ◽  
pp. 129
Author(s):  
Ratna Wijayanti Daniar Paramita
Keyword(s):  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Income Smoothing ◽  
Market Response ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Earnings Information ◽  
Response Coefficient ◽  
Earnings Response

<p><em><strong><em>Abstract</em></strong></em></p><p><em>The purpose of this study is to obtain empirical evidence, examine and explain the effect of companies that implement income smoothing towards the market response, with voluntary disclosure as moderating variables. This study uses the secondary data of 143 manufacturing companies that go public in BEI (Indonesian Stock Exchange) during 2011-2015. This research variables include income smoothing as an independent variable, the market response is proxies by Earnings Response Coefficient (ERC) as the dependent variable and voluntary disclosure is moderating variable. The data analysis methods is regression with single moderating variable. The study finds that income smoothing affects the market response both individually and partially. The results also reveal that earnings information delivered on the date of the announcement was responded positively by investors. However, the presentation of the full report in the form of voluntary disclosure actually reduces the market response to earnings at the date of announcement</em>.</p><p><strong>Abstrak</strong></p><p>Tujuan penelitian ini adalah untuk memperoleh bukti empirik, menguji dan menjelaskan pengaruh perusahaan yang melakukan income smoothing terhadap respon pasar dengan <em>voluntary disclosure</em> sebagai variabel pemoderasi pada perusahaan manufaktur yang <em>go public</em> di BEI tahun 2011-2015 sebanyak 143 perusahaan. Variable penelitian ini income smoothing sebagai variabel bebas, respon pasar diproksikan dengan <em>Earnings Response Coefficient (ERC)</em> sebagai variabel terikat dan <em>voluntary disclosure</em> adalah variabel moderasi. Metode analisis data menggunakan regresi dengan variabel moderasi tunggal. <em>Income smoothing</em> secara individu dan parsial berpengaruh terhadap respon pasar. Laba yang disampaikan pada tanggal pengumuman direspon positif oleh investor. Namun demikian penyajian laporan secara lengkap dalam bentuk <em>voluntary disclosure</em> justru mengurangi respon pasar terhadap laba pada tanggal pengumuman.</p><p><em><br /></em></p>

scholarly journals PENGARUH VOLUNTARY DISCLOSURE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG SAHAM TERDAFTAR DI INDEKS SYARIAH PADA BURSA EFEK INDONESIA

2018 ◽  
Vol 18 (1) ◽  
Author(s):  
Wahyuddin Albra ◽  
Afiza Fadila
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Corporate Social

This research was conducted to analyze the influence of Voluntary disclosure andCorporate social responsibility toward Earnings response coefficient at manufacturingcompanies in Islamic Index of Indonesia Stock Exchange during 2012-2014. Thedata used in this research was secondary data and there were 29 samples taken by applying Purposive sampling technique. The method of data analysis was Multiple linearregression and Classical Assumption test. The result of analysis simultaneouslyindicated that the Voluntary disclosure influenced significantly on Earning responsecoefficient at manufacturing companies in Jakarta Islamic Index with the level ofsignificance about 0.000. Corporate Social Responsibility influenced positively andsignificantly toward Earning response coefficient at manufacturing companies inJakarta Islamic Index with the level of significance about 0,000. Simultaneously,Voluntary disclosure and Corporate social Responsibility influenced positively andsignificantly on the Earning Response Coefficient at manufacturing companies inJakarta Islamic Index.

scholarly journals THE EFFECTS OF CORPORATE GOVERNANCE, FIRM SIZE, PROFITABILITY, AND GROWTH OPPORTUNITIES ON THE VALUE RELEVANCE OF ACCOUNTING EARNINGS – A STUDY OF THE INDONESIA STOCK EXCHANGE

2020 ◽  
Vol 12 (2) ◽  
pp. 174-193
Author(s):  
Surinastiti Eka Putri ◽  
Rosinta Ria Panggabean
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Value Relevance ◽  
Stock Exchange ◽  
Growth Opportunities ◽  
Accounting Earnings ◽  
Earnings Response Coefficient ◽  
Good Corporate Governance ◽  
Response Coefficient ◽  
Earnings Response

Capital market serves as an alternative financing-wise and as a means investment-wise. Relevance of accounting information comes out as profound to investors as can be observed within the financial statements of a company. The aim of this study was to figure out the effects of corporate governance, firm size, profitability, and growth opportunities on the value relevance of accounting earnings. The present research used a quantitative method and secondary data in the form of annual reports, and the objects hired were 22 companies listed on the LQ45 index (August of 2018–January of 2019) of the Idonesia Stock Exchange for the period 2015–2017. Analysis was conducted by a descriptive statistical method. The results obtained showed that the variable profitability, which was measured on return on asset, affected the value relevance of accounting earnings, while the variables good corporate governance, firm size, and growth opportunities did not affect the value relevance of accounting earnings. Companies’ management is advocated to optimize the management of the assets in place as it was found in this research that return on asset had an effect on earnings response coefficient. This is necessary so that the companies are able to generate earnings response coefficients to which investors can respond positively.   Keywords: Earnings Response Coefficient, Firm Size, Good Corporate Governance, Growth Opportunities, Indonesia, Return On Asset  

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 Determinants of Earnings Response Coefficient in the Nigerian Post-IFRS Implementation Era

2021 ◽  
pp. 24-31
Author(s):  
Sunny Biobele Beredugo
Keyword(s):  
Stock Exchange ◽  
Systematic Risk ◽  
Secondary Data ◽  
Least Square ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Ex Post ◽  
Earnings Response ◽  
The Impact ◽  
Ifrs Implementation

Aims: The study assessed the determinants of earnings response coefficient in the Nigerian Post-IFRS implementation era. It critically looked at the impact of investors' protection, earnings persistency, and systematic risks on earnings response coefficients. Study design: The study adopted an ex-post facto research design. Methodology: A sample of 35 companies was drawn from the population of the listed companies in the Nigerian Stock Exchange between 2013 to 2020. Secondary data was used. The Generalized Least Square was used to test the hypotheses Results: The study shows that the earnings response coefficient improves with the influence of investors’ protection, systematic risk, and earning persistency. Although the influence from systematic risk brings about an inverse effect on ERC, it is a fundamental determinant nonetheless. It was recommended that firms should improve on their investors' protection and that their financial reports should be designed to improve the information contents of accounting earnings to include inherent socio-economic risk, past and prospective earnings.

scholarly journals PENGARUH PENGUNGKAPAN SUKARELA PADA LAPORAN TAHUNAN TERHADAP KUALITAS LABA PADA PERUSAHAAN PERTAMBANGAN

2017 ◽  
Vol 9 (1) ◽  
pp. 187
Author(s):  
Yanick Iglesias
Keyword(s):  
Voluntary Disclosure ◽  
Positive Impact ◽  
Secondary Data ◽  
Stock Index ◽  
Text Book ◽  
Earnings Response Coefficient ◽  
Mining Companies ◽  
Response Coefficient ◽  
Earnings Response

Abstract. This study aims to determine the effect of voluntary disclosure on the quality of earnings in the mining companies listed on the Indonesia Stock Exchange in the year 2012-2014. Voluntary disclosure is measured using the voluntary disclosure index, while the earnings quality is proxied by Earnings Response Coefficient. The method used in the study is quantitative descriptive. The data sources are obtained from the secondary data. The secondary data consists of the annual report of mining companies, the stock index, and also the composite index gained through IDX or www.idx.co.id, as well as literature like journals, previous studies, and textbooks. The study indicates that voluntary disclosure in mining companies in Indonesia has been running quite well, it is proven by an average of 33.6% of the voluntary disclosure. Whereas the quality of earnings rises in 2013 and has a significant drop in 2014. The study also shows there is a positive impact of the voluntary disclosure on the quality of earnings in the mining companies.Keywords: voluntary disclosure; quality of earnings; earning response coefficient; mining company.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan sukarela terhadap kualitas laba pada perusahaan pertambangan yang terdaftar di BEI pada tahun 2012-2014. Pengungkapan sukarela diukur dengan menggunakan indeks pengungkapan sukarela, sedangkan kualitas laba diproksikan dengan Earnings Response Coefficient. Metode yang digunakan pada penelitian  ini adalah deskriptif kuantitatif. Sumber data pada penelitian ini diperoleh dari data sekunder. Data sekunder tersebut terdiri dari laporan tahunan perusahaan-perusahaan pertambangan, daftar harga saham perusahaan serta harga saham gabungan yang diperoleh melalui IDX atau website www.idx.co.id, serta literatur-literatur seperti jurnal, penelitian terdahulu, dan text book. Pada penelitian ini diketahui bahwa pengungkapan sukarela pada perusahaan pertambangan di Indonsia telah berjalan dengan cukup baik, hal tersebut dibuktikan dengan rata-rata pengungkapan sebesar 33,6% dari item pengungkapan sukarela. Sedangkan kualitas laba perusahaan mengalami kenaikan pada tahun 2013 dan penurunan yang signifikan pada tahun 2014. Pada penelitin ini juga diketahui bahwa terdapat pengaruh positif dari pengungkapan sukarela terhadap kualitas laba pada perusahaan pertambangan.Kata Kunci: earning response coefficient; kualitas laba; pengungkapan sukarela.

scholarly journals THE EFFECT OF VOLUNTARY DISCLOSURE UPON THE EARNINGS RESPONSE COEFFICIENT

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Ridla Tsamrotul Fuady
Keyword(s):  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Scientific Paper ◽  
Global Reporting Initiative ◽  
Earnings Response Coefficient ◽  
Unexpected Earnings ◽  
Response Coefficient ◽  
The Social ◽  
Earnings Response ◽  
Main Components

This research aims to examine the effect of voluntary disclosure by calculating the unexpected earnings and being measured thru the voluntary disclosure index upon the earning response coefficient measured by cumulative abnormal return and leverage, price to book value and the size of a company which is controlled variable. This research has been covering all the emitents on the Syariah Share Index which is the Jakarta Islamic Index (JII) registered at the Indonesia Stock Exchange (BEI) in 2014. The indicator of the voluntary disclosure has adopted the index of Global Reporting Initiative (GRI) G4 version (the newest) refers to 3 (three) selected main components which is the Economic performance, social and environment performance. Data collection method has applied a documentation study which is by studying the evident, scientific paper, article, journal and website relating to the research objects. The result of the research has indicated that an empiric study can not describe the effects of the voluntary disclosure upon the earning response coefficient (ERC). The same conclusion has been obtained regarding each kind of voluntary disclosure which is the voluntary disclosure related to the financial information and the voluntary disclosure related to the social and environment information.

scholarly journals PENGARUH KONSERVATISME AKUNTANSI, DEBT TO TOTAL ASSETS RATIO, LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA

Equity ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 163
Author(s):  
Christy Kurniawan ◽  
Rosita Suryaningsih
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Share Prices ◽  
Earnings Response Coefficient ◽  
Positive Effects ◽  
Earnings Response

The objective of th is research is to examine the effect of accounting conservatism, debt to total assets ratio, liquidity, profitability, and firm size both partially and simultaneously towards earnings quality.In this research, accounting conservatism was measured by CONACC, liqui dity was measured by current ratio, profitability was measured by return on assets, and firm size was measured by log total asset, while earnings quality was measured by earnings response coefficient. The objects of this study are manufacturing companies which were listed in Indonesia Stock Exchange for period 2013 until 2015. The sample are 39 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements and historical share prices. The testing method used in this research is multiple linear regression. The result off this study are (1) accounting conservatism has a positive significant effect towards earnings quality (2) debt to total assets ratio has a positive significant effect towards earnings quality (3) liquidity has no positive effects towards earnings quality (4) profitability has a positive significant effect towards earnings quality (5) firm sizehas no positive effects towards earnings quality (6) accounting conservatism, debt to total assets ratio, liquidity, profitability, and firm size simultaneously have a significant effect towards earnings quality.

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