| dc.contributor.advisor | FATMANINGRUM,ERNI SURYANDARI | |
| dc.contributor.author | KHAIRUNNISA’, KHAIRUNNISA’ | |
| dc.date.accessioned | 2018-01-19T02:30:43Z | |
| dc.date.available | 2018-01-19T02:30:43Z | |
| dc.date.issued | 2017-12-20 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/17005 | |
| dc.description | Informasi pengumuman laba merupakan informasi yang diberikan oleh manajemen dan ditujukan kepada investor, yang diharapkan dapat sebagai bahan pertimbangan investor dalam mengambil keputusan. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai hubungan konservatisme laba, voluntary disclosure, dan persistensi laba terhadap earnings response coefficient. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sejumlah 74 perusahaan. Data diperoleh dari Bursa Efek Indonesia dan website www.idx.co.id. Data yang dianalisis dalam penelitian ini diolah dari annual report perusahaan. Teknik analisis yang digunakan untuk penguji adalah regresi berganda menggunakan SPSS 15.0.
Hasil penelitian menunjukkan bahwa voluntary disclosure berpengaruh positif terhadap earnings response coefficient, sedangkan konservatisme laba dan persistensi laba tidak berpengaruh terhadap earnings response coefficient. | en_US |
| dc.description.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. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | earnings conservatism, voluntary disclosure, earnings persistence earnings response coefficient Konservatisme laba, voluntary disclosure, persistensi laba, earnings response coefficient | en_US |
| dc.title | PENGARUH KONSERVATISME LABA, VOLUNTARY DISCLOSURE, DAN PERSISTENSI LABA TERHADAP EARNINGS RESPONSE COEFFICIENT | en_US |
| dc.title.alternative | (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2014-2016 | en_US |
| dc.type | Thesis
SKR
F E
873 | en_US |
