| dc.contributor.advisor | INDRASARI, ARUM | |
| dc.contributor.author | KUSUMA, DIESNA PARADESTA PUTRI | |
| dc.date.accessioned | 2019-01-23T07:25:20Z | |
| dc.date.available | 2019-01-23T07:25:20Z | |
| dc.date.issued | 2018-12-14 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/23963 | |
| dc.description | Penelitian ini bertujuan untuk mengetahui pengaruh adopsi IFRS
(International Financial Reporting Standard) terhadap ERC (Earning Response
Coefficient). Populasi yang digunakan adalah perusahaan manufaktur yang
terdaftar di Bursa Efek Indonesia dan Bursa Saham Malaysia pada periode 2010
hingga 2013. Jumlah sampel perusahaan manufaktur yang terdaftar di Bursa Efek
Indonesia sebanyak 57 perusahaan dan jumlah sampel perusahaan manufaktur
yang terdaftar di Bursa Saham Malaysia sebanyak 65. Pengambilan sampel dalam
penelitian ini menggunakan purposive sampling. Jenis data yang digunakan dalam
penelitian ini adalah data sekunder. Data diperoleh dari Bursa Efek Indonesia dan
Bursa Saham Malaysia. Pengumpulan data dilakukan dengan dokumentasi.
Teknik analisis yang digunakan adalah regresi linear berganda.
Hasil penelitian ini menunjukkan bahwa: (1) Adopsi International
Financial Reporting Standard (IFRS) tidak berpengaruh signifikan terhadap
Earnings Response Coefficient (ERC) pada perusahaan manufaktur di Indonesia,
dibuktikan dengan nilai koefisien regresi positif sebesar 0,235 dan nilai
signifikansi sebesar 0,244>0,05; dan (2) Adopsi International Financial
Reporting Standard (IFRS) berpengaruh positif signifikan terhadap Earnings
Response Coefficient (ERC) pada perusahaan manufaktur di Malaysia, dibuktikan
dengan nilai koefisien regresi positif sebesar 0,104 dan nilai signifikansi sebesar
0,000<0,05. | en_US |
| dc.description.abstract | This study aims to determine the effect of IFRS (International Financial
Reporting Standard) adoption on ERC (Earning Response Coefficient). The
population used is manufacturing companies that are listed on the Indonesia Stock
Exchange and Malaysia Stock Exchange in the period 2010 to 2013. The number of
samples of manufacturing companies listed on the Indonesia Stock Exchange are 57
companies and the number of samples of manufacturing companies listed on the
Malaysian Stock Exchange is 65. The sample in this study used purposive sampling.
The type of data used in this study is secondary data. Data is obtained from the
Indonesia Stock Exchange and the Malaysia Stock Exchange. Data collection is
done by documentation. The analysis technique used is multiple linear regression.
The results of this study indicate that: (1) Adoption of International
Financial Reporting Standards (IFRS) has no significant effect on Earnings
Response Coefficient (ERC) in manufacturing companies in Indonesia, as evidenced
by the positive regression coefficient of 0.235 and a significance value of 0.244>
0.05 ; and (2) Adoption of International Financial Reporting Standards (IFRS) has
a significant positive effect on Earnings Response Coefficient (ERC) in
manufacturing companies in Malaysia, as evidenced by the positive regression
coefficient of 0.104 and a significance value of 0,000 <0.05. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | Adoption of International Financial Reporting Standards (IFRS) and Earnings Response Coefficient (ERC) | en_US |
| dc.title | PENGARUH ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) | en_US |
| dc.title.alternative | Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia Tahun 2010-2013 | en_US |
| dc.type | Thesis
SKR
FEB
772 | en_US |
