PENGARUH KONSERVATISME AKUNTANSI, KEBIJAKAN DIVIDEN DAN FIRM SIZE TERHADAP KOEFISIEN RESPON LABA (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia tahun 2013-2017)

ANITA, ANITA (2020) PENGARUH KONSERVATISME AKUNTANSI, KEBIJAKAN DIVIDEN DAN FIRM SIZE TERHADAP KOEFISIEN RESPON LABA (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia tahun 2013-2017). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to examine the effect of accounting conservatism, dividend policy and firm size on the earnings response coefficient. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange period 2013 to 2017. Samples were obtained by using purposive random sampling method is as many as 55 data. The results show that partial accounting conservatism and dividend policy had not effect on earnings response coefficients, but firm size had effect on earnings response coefficients. Keywords: accounting conservatism, dividend policy, firm size, earnings response coefficient Penelitian ini bertujuan untuk menguji pengaruh konservatisme akuntansi, kebijakan dividen dan firm size terhadap koefisien respon laba. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2013 hingga 2017. Sampel yang diperoleh dengan menggunakan metode purposive random sampling adalah sebanyak 55 data. Hasil penelitian menunjukkan bahwa konservatisme akuntansi dan kebijakan dividen tidak berpengaruh terhadap koefisien respon laba, tetapi firm size berpengaruh terhadap koefisien respon laba. Kata Kunci: konservatisme akuntansi, kebijakan dividen, firm size, koefisien respon laba

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 002
Call Number: TA/55/19/037
NIM: 55516110042
Uncontrolled Keywords: konservatisme akuntansi, kebijakan dividen, firm size, koefisien respon laba
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 03 Jan 2020 01:40
Last Modified: 15 Jan 2020 08:13
URI: http://repository.mercubuana.ac.id/id/eprint/53171

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