Jacobus, Widiatmoko and M.G. Kentris, Indarti THE DETERMINANS OF EARNINGS RESPONSE COEFFICIENT: AN EMPIRICAL STUDY FOR THE REAL ESTATE AND PROPERTY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. Accounting Analysis Journal.
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Abstract
This study aimed to examine the influence of the earnings persistence, growth, systematic risk, capital structure, and company’s size on the earnings response coefficient. The population of this research are the real estate and property companies listed on the Indonesia Stock Exchange from 2011-2014. Samples were selected by using the purposive sampling method and obtained as much as 52, 52, 51 and 50 companies respectively. The ordinary least square regression was used in this research to analyze the data. The result shows that the earnings persistence and capital structure have positive and significant effect on the earnings response coefficient, the company’s growth has negative and significant on earnings response coefficient, while systematic risk, and firm size have no effect on earnings response coefficient. This condition indicates that the profit obtained by the company increases continuously, so that investors will more react to the earnings information and investors prefer to pay attention to the profit figure rather than paying attention to the opportunity to grow a company.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Jati Sasongko Wibowo |
| Date Deposited: | 09 Jan 2020 06:21 |
| Last Modified: | 09 Jan 2020 06:21 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6352 |
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