PENGARUH RETURN ON EQUITY, DEBT TO EQUITY RATIO, FIRM SIZE, GROWTH OPPORTUNITY, DAN KUALITAS AUDIT TERHADAP EARNINGS RESPONSE COEFFICIENT

Tiffany Audrey, Yulia Setyarini

Abstract


This study aims to analyze the effect of Return on Equity, Debt to Equity Ratio, Firm Size, Growth Opportunity, and Audit Quality on ERC in property and real estate companies in Indonesia Stock Exchange in the 2016-2020 period. This study population is 79 companies of property and real estate that listed in Indonesia Stock Exchange and has 33 sample companies with purposive sampling technique to take the sample. This study uses a quantitative approach method. The data that used for this study are the company’s financial statement and the daily stock prices. The data was obtained from Indonesia Stock Exchange and Yahoo Finance website. The data was analyzed with E-views 9 software for windows. The results showed that Return on Equity, Debt to Equity Ratio, Growth Opportunity, and Audit Quality had no partial effect on Earnings Response Coefficient, while Firm Size had partial effect on Earnings Response Coefficient.


Full Text:

PDF

References


Basuki, Agus Tri dan Nano Prawoto. (2017). Analisis Regresi Dalam Penelitian Ekonomi & Bisnis:Dilengkapi Aplikasi SPSS & Eviews. Depok: PT Rajagrafindo Persada.

Cahyowati, Amin dan Maslichah. (2018). Pengaruh Corporate Social Responsibility,Ukuran Perusahaan, Struktur Modal, dan Profitabilitas Terhadap Earnings Response Coefficient (Studi Empiris pada Bank yang Terdaftar di Bursa Efek Indonesia pada Tahun 2012-2016). Jurnal Ilmiah Riset Akuntansi, 7(1), 95-105.

Dewi, Anak Agung P. K. dan Putra. (2017). Pengaruh Leverage dan Ukuran Perusahaan pada Earnings Response Coefficient. E-Jurnal Akuntansi Universitas Udayana, 19(1), 367-391.

Gujarati, D.N. and Porter. (2010). Basic Econometrics, 5th Edition. New York: McGraw Hill inc.

Kasmir. (2017). Analisis Laporan Keuagan. Jakarta: Rajagrafindo Persada.

Kristanti. Perbanas Institutional Repository. Retrieved from eprints.perbanas: http://eprints.perbanas.ac.id/3467/7/ARTIKEL%20ILMIAH.pdf

Kurnia, I., Diana dan Mawardi (2019). Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance, Ukuran Perusahaan dan Profitabilitas terhadap Earning Response Coefficient (Studi Empiris terhadap Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2017). Jurnal Ilmiah Riset Akuntansi,8(1), 78-91.

Mosa, Maslichah dan Mawardi. (2019). Pengaruh Pengungkapan Corporate Social Responsibility, Timeliness, Debt to Equity terhadap Earning Response Coefficient (Study Empiris Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2017. Jurnal Ilmiah Riset Akuntansi, 8(1), 26-35.

Pangestu, Claudia D. S. (2016). Institut Bisnis dan Informatika Kwik Kian Gie. Retrieved from eprints.kwikkiangie: http://eprints.kwikkiangie.ac.id

Rahmawati, Qiqi dan Nur F. Asyik. (2020). Pengaruh Struktur Modal, Profitabilitas, Risiko Sistematis, dan Pertumbuhan Perusahaan terhadap Earnings Response Coefficient. Jurnal Ilmu dan Riset Akuntansi, 7(1), 1-12.

Ramadhani, Pipit Ika. (2021, Juli 14). Kanal Liputan6. Retrieved from liputan6.com: https://www.liputan6.com/saham/read/4607276/investasi-properti-jadi-kuncipertumbuhan-hinggapenggerak-ekonomi

Sidik, S. (2020, Oktober 6). CNBC Indonesia. Retrieved from cnbcindonesia.com: https://www.cnbcindonesia.com/profil/20201006143343-41-192253/bos-ciputra-buka-bukaan-soal-dampak-covid-19ke-properti

Standar Akuntansi Keuangan. (2016). Jakarta: Ikatan Akuntan Indonesia.

Tiara, Eva Agustin N. D. (2020). Pengaruh Return on Equity, Debt to Equity Ratio, Firm Size, dan Growth Opportunity Terhadap Earnings Response Coefficient Pada Perusahaan Properti, Real Estate Dan Konstruksi Bangunan Di Bursa Efek Indonesia Tahun 2016-2018. Skripsi, Universitas Widya Kartika Surabaya.

https://finance.yahoo.com

https://www.idx.co.id


Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.