Sutoyo, Sutoyo and Wulandari, Indriyati Ayu (2017) LEVERAGE, PENINGKATAN LABA, PELUANG PERTUMBUHAN DAN RISIKO SISTEMATIS DAN KOEFISIEN RESPON LABA. buletin ekonomi, 15 (2). pp. 271-284. ISSN 1410-2293
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Abstract
Abstract: Leverage, Increased Profit, Growth Opportunities and Systematic Risk and Profit Response Coefficient. This study aims to examine the effect of leverage, earnings persistence and growth opportunities and systematic risk to earnings response coefficients at manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling, so that obtained sample of 63 companies. The data used in this study is secondary data obtained through the official website IDX www.idx.co.id and website www.yahoofinance.com. Data analysis technique used is multiple linear regression analysis. The results of this study indicate that leverage, persistence profit and systematic risk does not affect the earnings response coefficient. While growth opportunities have an effect on earnings response coefficient. Abstrak: Leverage, Peningkatan Laba, Peluang Pertumbuhan dan Risiko Sistematis dan Koefisien Respon Laba. Penelitian ini bertujuan menguji pengaruh leverage, persistensi laba dan peluang pertumbuhan dan risiko sistematis terhadap koefisien respon laba pada perusahaan manufaktur yang terdafar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh sampel sebanyak 63 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh melalui situs resmi IDX www.idx.co.id dan website www.yahoofinance.com. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa leverage, persistensi laba dan risiko sistematis tidak berpengaruh terhadap koefisien respon laba. Sedangkan peluang pertumbuhan berpengaruh terhadap koefisien respon laba. Kata Kunci: Leverage, persistensi laba, peluang pertumbuhan, risiko sistematis, koefisien respon laba
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | SRI SULTAN - |
| Date Deposited: | 25 Jun 2018 01:39 |
| Last Modified: | 25 Jun 2018 01:39 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/15421 |
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