PENGARUH INFORMASI LABA TERHADAP KOEFISIEN RESPON LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2014-2017)
Abstract
Abstract
This study aims to determine the Influence of Profit Information Against
Earnings Response Coefficients in Manufacturing Companies listed on the
Indonesia Stock Exchange from 2014 to 2017. This research was conducted on
the Indonesia Stock Exchange by selecting samples of companies listed on the
Indonesia Stock Exchange in 2014 until in 2017. The population in this study were
138 companies and a total sample of 31 companies was selected by passing the
purposive sampling stage, so the number of samples for 4 years was 124 samples.
PEPS, POP, and ERC variables together have a significant effect on the Earnings
Response Coefficient. The amount of influence obtained on PEPS, POP, and ERC
variables on the Earnings Response Coefficient is 61.1%. while the remaining
38.9% are influenced by other variables outside the regression equation.
Keyword: PEPS, POP, and ERC
This study aims to determine the Influence of Profit Information Against
Earnings Response Coefficients in Manufacturing Companies listed on the
Indonesia Stock Exchange from 2014 to 2017. This research was conducted on
the Indonesia Stock Exchange by selecting samples of companies listed on the
Indonesia Stock Exchange in 2014 until in 2017. The population in this study were
138 companies and a total sample of 31 companies was selected by passing the
purposive sampling stage, so the number of samples for 4 years was 124 samples.
PEPS, POP, and ERC variables together have a significant effect on the Earnings
Response Coefficient. The amount of influence obtained on PEPS, POP, and ERC
variables on the Earnings Response Coefficient is 61.1%. while the remaining
38.9% are influenced by other variables outside the regression equation.
Keyword: PEPS, POP, and ERC
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