Faktor-Faktor yang Mempengaruhi Earnings Response Coefficient Pada Perusahaan Property dan Real Estate Di Bursa Efek Indonesia

Abstract

This study aims to determine the effect of capital structure, profitability, firm size and quality of auditor on the earnings response coefficient in companies listed on the Indonesia Stock Exchange from 2011 until 2014. The research have used secondary data from  Indonesian Capital Market of Directory. The solved hypothesis problem has been used with multiple regression and t-statistic test.

            The samples of the research were property and real estate companies that listed on the Indonesia Stock Exchange 2011- 2014. The samples obtained 32 companies were selected by using purposive sampling. The result of the research was capital structure, profitability, and firm size has not significant effect on the earnings response coefficient, while the quality of auditor founded has significant effect on the earnings response coefficient.

 

Keywords: Capital Structure, Profitability, Firm Size, Quality Of Auditor and Earnings Response Coefficient.