Abstract
This study aims to examine the effect of earnings persistence and accrual quality on earnings response coefficient. The sample used was manufacturing and financial sector companies listed on the Stock Exchange in 2016-2018 with a sampling method that was purposive sampling, so sample was obtaines is 92 manufacturing companies and 61 financial companies. The results of this study are first, earnings persistence has a negative and not significant effect on ERC in the manufacturing sector, while a significant positive effect on ERC in the financial company sector, so these variables can determine the level of ERC. Second, accrual quality has a positive and insignificant effect on ERC in the two corporate sectors.
Highlights
Terhadap Earnings Response Coefficient Pada Perusahaan Manufaktur dan Keuangan Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018
This study aims to examine the effect of earnings persistence and accrual quality on earnings response coefficient
Simposium Nasional Akuntansi IX, Padang. www.idx.co.id www.yahoofinance.co.id www.tempointeraktif.co.id
Summary
METODE PENELITIAN Jenis Penelitian Penelitian ini tergolong kepada penelitian kausatif, dimana berguna untuk menganalisis seberapa jauh variabel bebas mempengaruhi variabel terikat, dan bagaimana pengaruhnya. Populasi dan Sampel Populasi yang diambil pada penelitian kali ini adalah perusahaan manufaktur dan perusahaan keuangan yang terdapat di Bursa Efek Indonesia (BEI) dari tahun 2016 sampai dengan tahun 2018 yang memenuhi syarat pada penelitian, berdasarkan hasil tabulasi data, maka diperoleh sampel 92 perusahaan manufaktur dan 63 perusahaan keuangan. Metode pemilihan sampel adalah purposive sampling, dengan kriteria sampel: Tabel 1
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