Determinan Earnings Response Coefficient dan Peran Konservatisme Akuntansi sebagai Pemoderasi pada Perusahaan Property dan Real Estate
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Abstract
ABSTRACT
The purpose of this study is to examine the factors that influence the earnings response coefficient consisting of leverage, profitability, and investment opportunities that are moderated by accounting conservatism in companies listed on the Indonesia Stock Exchange in the period 2011-2017. The selection of a sample of 49 year data was used with the purposive sampling method. The results of this study indicate that, leverage has a negative effect on earnings response coefficients. Profitability, investment opportunity sets and accounting conservatism have no significant effect on earnings response coefficients. Conservatism accounting does not moderate the relationship between leverage and profitability to the earnings response coefficient. Conservative accounting moderates the relationship between investment opportunities set at the earnings response coefficient.
ABSTRAK
Tujuan dari penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi koefisien respon laba yang terdiri dari leverage, profitabilitas, dan peluang investasi yang dimoderasi oleh konservatisme akuntansi pada perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2011-2017. Pemilihan sampel sejumlah 49 data tahun digunakan dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa, leverage berpengaruh negatif terhadap koefisien respon laba. Profitabilitas, set kesempatan investasi dan konservatisme akuntansi tidak berpengaruh signifikan terhadap koefisien respon laba. Akuntansi konservatisme tidak memoderasi hubungan antara leverage dan profitabilitas terhadap koefisien respons laba. Akuntansi konservatisme memoderasi hubungan antara peluang investasi yang ditetapkan pada koefisien respons laba.
JEL Classification: M41, G11
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