PENGARUH VOLATILITAS LABA, FIRM SIZE DAN FINANCIAL LEVERAGE TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC)

WIRAKUSUMA, VINCENT (2020) PENGARUH VOLATILITAS LABA, FIRM SIZE DAN FINANCIAL LEVERAGE TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to obtain the empirical evidence about the influence of Earnings Volatility, Firm Size) dan Financial Leverage toward Earnings Response Coefficient (ERC). The population in this study are all manufacture companies that listed on the Indonesian Stock Exchange (BEI) within the period from 2011 until 2015. Sampling method that performed in this research is purposive sampling. The number of sample are 71 rows of data (pair of independent and dependent variables) which are the remains of normalization result of 230 rows of data from 46 sample of emiten. The techniques that used to analyze the sample data is multiple linear regression. The result showed that: (1) Earnings Volatility has no effect to ERC (2) Firm Size has positively significant effect to ERC. (3) Financial Leverage has no effect to ERC. Keyword: Earnings Volatility, Firm Size, Financial Leverage, Earnings Response Coefficient (ERC), Market Response, Cummulative Abnormal Return, Unexpected Earnings. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh Volatilitas Laba, Ukuran Perusahaan dan Financial Leverage terhadap Earnings Response Coefficient (ERC). Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011 - 2015. Pengambilan sampling menggunakan purposive sampling, dengan jumlah sampel sebanyak 71 baris data (pasangan variabel bebas dan variabel terikat) yang merupakan sisa hasil normalisasi atas 230 baris data dari 46 sampel perusahaan. Teknik analisis data adalah menggunakan analisis regresi linier berganda. Hasil penelitian sebagai berikut: (1) Volatilitas Laba tidak berpengaruh terhadap ERC. (2) Ukuran Perusahaan berpengaruh positif terhadap ERC. (3) Financial Leverage tidak berpengaruh terhadap ERC. Kata Kunci: Volatilitas Laba, Ukuran Perusahaan, Financial Leverage, Earnings Response Coefficient (ERC), Respon Pasar, Cummulative Abnormal Return, Laba Kejutan (Laba diluar Ekspektasi).

Item Type: Thesis (S2)
NIM: 55515110081
Uncontrolled Keywords: Volatilitas Laba, Ukuran Perusahaan, Financial Leverage, Earnings Response Coefficient (ERC), Respon Pasar, Cummulative Abnormal Return, Laba Kejutan (Laba diluar Ekspektasi).
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
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 > 657.42 Cost Accounting/Akuntansi Biaya
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Virda Syifa
Date Deposited: 22 Jan 2020 03:00
Last Modified: 22 Jan 2020 03:00
URI: http://repository.mercubuana.ac.id/id/eprint/53743

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