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      • 03. DISSERTATIONS AND THESIS
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      • Department of Accounting
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      •   UMY Repository
      • 03. DISSERTATIONS AND THESIS
      • Students
      • Undergraduate Thesis
      • Faculty of Economics
      • Department of Accounting
      • View Item
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      PENGARUH KONSERVATISME LABA, VOLUNTARY DISCLOSURE, DAN PERSISTENSI LABA TERHADAP EARNINGS RESPONSE COEFFICIENT

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      HALAMAN JUDUL (542.6Kb)
      PENGESAHAN (1.201Mb)
      BAB I (87.93Kb)
      BAB II (119.9Kb)
      BAB III (440.5Kb)
      BAB IV (225.6Kb)
      BAB V (102.6Kb)
      DAFTAR PUSTAKA (161.1Kb)
      LAMPIRAN (1.511Mb)
      NASKAH PUBLIKASI (324.6Kb)
      Date
      2017-12-20
      Author
      KHAIRUNNISA’, KHAIRUNNISA’
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      Abstract
      Earnings announcement is information provided by management and addressed to the investor, which is expected to be consideration of investors in taking decisions. This study aims to examine the empirical evidence related to relationship analysis of ernings conservatism, voluntary diclosure, earnings persisten capital structure on firm value with managerial ownership as moderating variables. The population used in this study are manufacture companies lised on Indonesia Stock Exchange during 2014 until 2016. Sampling method that use is puposive sampling. The number of samples in this study are 90 samples. Data obtained from Indonesia Stock Exchange and www.idx.co.id. The data analyzed in this study compiled from the annual report. Analysis technique used were multiple regression analysis by SPSS 15.0. The results showed voluntary disclosure positive on earnings response coefficient, earnings conservatism and earnings persistence no effect on earnings response coefficient.
      URI
      http://repository.umy.ac.id/handle/123456789/17005
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      • Department of Accounting

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