ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KOEFISIEN RESPON LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ
This study is an empirical one whose purposes are to prove is beta risk, leverage, earning growth and size has influence on to earnings response coeffecient. Sample which are used on this study are 390 data of manufacturing corporations in Indonesia. The period of study is 1995-2004. There are two m...
| Main Author: | Noviyanti Tiolemba, Erni Ekawati |
|---|---|
| Format: | Jurnal |
| Language: | Bahasa Indonesia |
| Published: |
UKDW
2008
|
| Subjects: | |
| Online Access: |
http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=52060 |
| Summary: |
This study is an empirical one whose purposes are to prove is beta risk, leverage, earning growth and size has influence on to earnings response coeffecient. Sample which are used on this study are 390 data of manufacturing corporations in Indonesia. The period of study is 1995-2004. There are two models used, first model to determining earnings response coeffiecient and second model to testing factors which influence earnings response coefficient. Statistic models which are used are multiple regressions.
The results are beta has negative effect on earnings response coefficient, leverage has negative effect on earnings response coefficient, earnings growth has positive influences to the earnings response coefficient after being controlled by other variable and size has negative effect on earnings response coefficient. |
|---|---|
| Physical Description: |
1 |
| ISBN: |
ISBN:0216-5082 |