Pengaruh Leverage, Pertumbuhan Dan Ukuran Perusahaan Terhadap Earning Response Coefficient (Erc)

Suciati, Ghina Bias (2017) Pengaruh Leverage, Pertumbuhan Dan Ukuran Perusahaan Terhadap Earning Response Coefficient (Erc). Sarjana thesis, Universitas Brawijaya.

Abstract

Tuban Drijah Herawati, SE.,MM.,Ak.,CA.,CSRS.,CSRA Penelitian ini bertujuan untuk memberikan bukti empiris mengenai leverage, pertumbuhan, dan ukuran perusahaan terhadap earning response coefficient. Penelitian ini dilakukan dengan metode kuantitatif. Penelitian ini merupakan penelitian uji hipotesis dengan menggunakan periode penelitian selama 2 tahun yaitu 2014-2015. Penelitian ini menggunakan data sekunder. Penelitian ini dilakukan dengan metode purposive sampling dengan jumlah sampel 60 perusahaan sektor industri barang konsumsi. Pengujian hipotesis dilakukan dengan menggunakan metode regresi linier berganda. Hasil dan pernelitian ini menunjukkan bahwa leverage berpengaruh terhadap earning response coefficient dan ukuran perusahaan berpengaruh terhadap earning response coefficient. Sementara itu, pertumbuhan perusahaan tidak mempengaruhi earning response coefficient.

English Abstract

Tuban Drijah Herawati, SE.,MM.,Ak.,CA.,CSRS.,CSRA This study aims to provide empirical evidence regarding the effect of leverage, growth, and size on earning response coefficient. The research applies is quantitative paradigm and uses a 2-year period of 2014-2015 to test the hypotesis. The data employed are secondary data collected from purposively selected 60 sample companies in the industrial sector of consumer goods. The hypotesis testing is conducted by multiple linier regression analysis. The result of this study indicates that leverage significantly influence earning response coefficient and size significantly influence earning response coefficient. Meanwhile, the growth of the company does not significantly affect the earning response coefficient.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2017/529/051710504
Uncontrolled Keywords: Earning Response Coefficient (ERC), leverage, pertumbuhan, ukuran perusahaan, Earning Response Coefficient (ERC), leverage, growth, size
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.48 Analitycal Accounting, Financial Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 07 Dec 2017 02:05
Last Modified: 21 Sep 2020 03:15
URI: http://repository.ub.ac.id/id/eprint/6587
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