PENGARUH RISIKO SISTEMATIK, PERSISTENSI LABA, STRUKTUR MODAL DAN KESEMPATAN BERTUMBUH TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015.

Atmajaya, Shelly (2016) PENGARUH RISIKO SISTEMATIK, PERSISTENSI LABA, STRUKTUR MODAL DAN KESEMPATAN BERTUMBUH TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015. Skripsi thesis, Fakultas Ekonomi dan Bisnis.

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Abstract

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh risiko sistematik, persistensi laba, struktur modal dan kesempatan bertumbuh dalam memprediksi earnings response coefficient pada perusahaan manufaktur di Bursa Efek Indonesia pada periode 2013-2015. Penelitian dilakukan dengan sampel 49 perusahaan manufaktur. Hasil penelitian ini menunjukkan bahwa semua variabel independen secara simultan dapat memprediksi earnings response coefficient (uji F). Hasil uji t menunjukkan bahwa risiko sistematik, persistensi laba dan struktur modal tidak berpengaruh secara signifikan terhadap earnings response coefficient sedangkan kesempatan bertumbuh tidak berpengaruh secara signifikan terhadap earnings response coefficient. Untuk penelitian selanjutnya, disarankan untuk menambah sampel di luar perusahaan manufaktur dan variabel yang diteliti serta memperpanjang periode penelitian. The purpose of this research is to obtain empirical evidence about the infuence of systematic risk, earnings persistence, capital structure and growth opportunity on earnings response coefficient in manufacturing companies listed in the Indonesian Stock Exchange in the period of 2013-2015. The research is conducted by taking sample of 49 manufacture companies. The result of this research shows that all the independent variables influence to earnings response coefficient simultaneously (F test). The t test shows that systematic risk, earnings persistence and capital structure have no influence on predicting earnings response coefficient while growth opportunity has the influence on earnings response coefficient. For the next research, it is recommended to add samples beside manufacture companies and variables used as well as to extend the research period. Keywords: Earnings Response Coefficient, systematic risk, earnings persistence, capital structure and growth opportunity

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 13 Jan 2022 01:25
Last Modified: 13 Jan 2022 01:25
URI: http://repository.untar.ac.id/id/eprint/33569

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