PENGARUH KONSERVATISME, LEVERAGE, DAN PROFITABILITAS TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) (Studi Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)

Aisah, Nur Faridatul (2022) PENGARUH KONSERVATISME, LEVERAGE, DAN PROFITABILITAS TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) (Studi Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

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Abstract

Users of financial statements in making decisions and investments must consider the quality of earnings. Earnings Response Coefficient (ERC) can be used to assess earnings quality. This was intended to determine the effect of conservatism, leverage, and profitability on ERC. Food and beverages companies listed on the Indonesia Stock Exchange between 2016-2020 became the research sample. Purposive sampling was used to select samples. There are 90 observations from the food and beverage industry in this study. Data analysis used class multiple linear regression and t-test. Research shows that conservatism, leverage, and profitability have a positive effect on the Earnings Response Coefficient (ERC).

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: earnings response coefficient, conservatism, leverage, profitability
Divisions: Faculty of Economic & Business > Bachelor of Accountancy
Depositing User: Perpus Ubhara Surabaya
Date Deposited: 18 Jan 2024 02:19
Last Modified: 18 Jan 2024 02:21
URI: http://eprints.ubhara.ac.id/id/eprint/2262

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