Amalia, Fatin Husna and Dr. Aulia Fuad Rahman, S.E., M.Si., Ak. (2024) “Pengaruh Income Smoothing, Persistensi Laba, Leverage, Dan Ukuran Perusahaan Terhadap Earnings Response Coefficient (Studi Empiris Pada Perusahaan Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023)”. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini berupaya untuk membuktikan pengaruh income smoothing, persistensi laba, leverage, dan ukuran perusahaan terhadap earnings response coefficient pada perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Metode pemilihan sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling, sehingga diperoleh sampel sebanyak 184 laporan keuangan dari 46 perusahaan. Teknik analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa persistensi laba dan ukuran perusahaan berpengaruh positif terhadap earnings response coefficient, sedangkan income smoothing dan leverage tidak berpengaruh terhadap earnings response coefficient. Temuan penelitian ini dapat digunakan oleh perusahaan sebagai dasar untuk meningkatkan transparansi, stabilitas laba, dan kredibilitas di pasar.
English Abstract
The objective of this research is to prove the impacts of income smoothing, earnings persistence, leverage, and firm size on earnings response coefficient among consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2020-2023 period. Using purposive sampling technique, 46 companies were selected as the sample, resulting in 184 financial reports as the observation data. The results of the panel data regression lead to findings that earnings persistence and firm size positively influence the earnings response coefficient and that income smoothing and leverage have no impact on the earnings response coefficient. These findings can be used by the companies as foundations for their effort in enhancing transparency, earnings stability, and credibility in the market.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0524020322 |
| Uncontrolled Keywords: | Income Smoothing, Persistensi Laba, Leverage, Ukuran Perusahaan, Earnings Response Coefficient |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 05 Feb 2025 02:43 |
| Last Modified: | 05 Feb 2025 02:43 |
| URI: | http://repository.ub.ac.id/id/eprint/233579 |
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