{"title":"盈余持续性、系统性风险和稳健性对盈余反应系数的影响","authors":"Noviola Suhandi, Paulina Sutrisno","doi":"10.34208/jba.v24i1.972","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to empirically examine the factors that affect the earnings response coefficient. This study uses independent variables earnings persistence, company growth, systematic risk, capital structure, profitability, conservatism and earnings response coefficient (ERC) as the dependent variable. The study was conducted on 43 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 which were obtained using purposive sampling method. Samples and data were tested and analyzed using multiple regression methods. The results of this study indicate that company growth has a negative effect on earnings response coefficient. While earnings persistence, systematic risk, capital structure, profitability, and conservatism have no effect on earnings response coefficient.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2022-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"THE EFFECT OF EARNINGS PERSISTENCE, SYSTEMATIC RISK, AND CONSERVATISM ON EARNINGS RESPONSE COEFFICIENT\",\"authors\":\"Noviola Suhandi, Paulina Sutrisno\",\"doi\":\"10.34208/jba.v24i1.972\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study is to empirically examine the factors that affect the earnings response coefficient. This study uses independent variables earnings persistence, company growth, systematic risk, capital structure, profitability, conservatism and earnings response coefficient (ERC) as the dependent variable. The study was conducted on 43 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 which were obtained using purposive sampling method. Samples and data were tested and analyzed using multiple regression methods. The results of this study indicate that company growth has a negative effect on earnings response coefficient. While earnings persistence, systematic risk, capital structure, profitability, and conservatism have no effect on earnings response coefficient.\",\"PeriodicalId\":31181,\"journal\":{\"name\":\"InFestasi Jurnal Bisnis dan Akuntansi\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-06-23\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"InFestasi Jurnal Bisnis dan Akuntansi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.34208/jba.v24i1.972\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"InFestasi Jurnal Bisnis dan Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.34208/jba.v24i1.972","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
THE EFFECT OF EARNINGS PERSISTENCE, SYSTEMATIC RISK, AND CONSERVATISM ON EARNINGS RESPONSE COEFFICIENT
The purpose of this study is to empirically examine the factors that affect the earnings response coefficient. This study uses independent variables earnings persistence, company growth, systematic risk, capital structure, profitability, conservatism and earnings response coefficient (ERC) as the dependent variable. The study was conducted on 43 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 which were obtained using purposive sampling method. Samples and data were tested and analyzed using multiple regression methods. The results of this study indicate that company growth has a negative effect on earnings response coefficient. While earnings persistence, systematic risk, capital structure, profitability, and conservatism have no effect on earnings response coefficient.
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