GOENAWAN, YOHANES AUGUST (2012) PENGARUH PERSISTENSI LABA, STRUKTUR MODAL DAN KESEMPATAN BERTUMBUH TERHADAP EARNINGS RESPONSE COEFFICIENT PADA EMITEN LQ 45 DI BURSA EFEK INDONESIA. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bermaksud untuk menguji hubungan antara persistensi laba, struktur modal, dan kesempatan bertumbuh terhadap earnings response coefficient pada emiten LQ 45 di bursa efek Indonesia. Populasi obyek penelitian ini adalah perusahaan yang masuk dalam daftar LQ 45 di Bursa Efek Indonesia, Jakarta, selama periode tahun buku buku 2007 sampai dengan 2011. Sample dipilih dengan metode purposive sampling, sample yang memenuhi kriteria sebagai obyek analisis untuk masing-masing tahun sebanyak 21 perusahaan atau rata-rata sekitar 20% dari total populasi. Hipotesis atas pengaruh persistensi laba, struktur modal, dan kesempatan bertumbuh terhadap earnings response coefficient diukur dengan analisis regresi berganda. Hasil dari penelitian ini menyimpulkan bahwa persistensi laba berpengaruh negatif terhadap koefisien respon laba perusahaan, struktur modal berpengaruh positif terhadap koefisien respon laba perusahaan, sedangkan kesempatan bertumbuh tidak memiliki pengaruh yang signifikan terhadap koefisien respon laba perusahaan. Kata kunci: persistensi laba, struktur modal, kesempatan bertumbuh, koefisien respon laba The purpose of this study is to get the empirical evidence the effect of earning persistence, capital structure and growth opportunity to the company earnings response coefficient on companies LQ-45 listed in Indonesia Stock Exchange. The hypothesis of research are: 1) The effect of earning persistence to the company earnings response coefficient. 2) The effect of capital structure to the company earnings response coefficient. 3) The effect of growth opportunity to the company earnings response coefficient. The sample of this study are 21 companies which selected by using purposive sampling method from companies LQ-45 listed in Indonesia Stock Exchange period 2007 until 2011. To tested the hypothesis, it is used by multiple regression analysis. The result of research show that: 1) there is a negative and significant the effect of earning persistence to the company earnings response coefficient. 2) there is a positive and significant the effect of capital structure to the company earnings response coefficient. 3) there is no significant the effect of growth opportunity to the company earnings response coefficient. Keywords: earning persistence, capital structure, growth opportunity, earnings response coefficient
| Item Type: | Thesis (S2) |
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| Call Number CD: | CDT-555-12-002 |
| NIM/NIDN Creators: | 55509120006 |
| Uncontrolled Keywords: | persistensi laba, struktur modal, kesempatan bertumbuh, koefisien respon laba, earning persistence, capital structure, growth opportunity, earnings response coefficient Auditing, AUDT, tesis akuntansi |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 29 Mar 2022 06:41 |
| Last Modified: | 27 Jul 2022 03:53 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/59011 |
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