PENGARUH ALOKASI PAJAK ANTAR PERIODE, PERTUMBUHAN LABA AKUNTANSI, STRUKTUR MODAL DAN BESARAN PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA

Abstract

This study aimed to test whether the effect of inter-period tax allocation on earnings response coefficients, the effect of the accounting profit growth on earnings response coefficients, the influence of capital structure to the earnings response coefficient, the amount of influence on the company's earnings response coefficients. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2010 until 2013. The sample is determined by purposive sampling method, to obtain a sample of 113 manufacturing companies. The data used in this research is secondary data. Analysis of the data used is multiple regression analysis. The research proves that the inter-period tax allocation had no effect on earnings response coefficients, accounting earnings growth positive effect on earnings response coefficients, capital structure does not affect the earnings response coefficients, the amount the company had no effect on earnings response coefficients.

Keywords: earnings response coefficient, inter-period tax allocation, accounting earnings   growth, capital structure, the amount of the company.