Oleh: Luciana Spica Almilia & Yuliati (STIE Perbanas Surabaya)
Penelitian ini telah Dipresentasikan pada Seminar Nasional Good Corporate Governance di Universitas Trisakti – Jakarta (24 – 25 November 2006)
This research aims at providing empirical evidance on factors include of conservatism, growth, beta, capital structure dan size that affect earnings response coefficient (ERC). Using a sample of 39 firms from Jakarta Stock Exchange (JSX) that release annual financial statement of 2002, 2003 and 2004. Multiple linier regression is used to test the hypothesis. It is hypothised that conservatism, growth, beta, capital structure dan size affect earnings response coefficient (ERC).
The result show that only three variables include conservatism, growth dan size that affect earnings response coefficient (ERC). The other findings of this research that conservatism firms had a higher earnings response coefficient (ERC).
Keywords: conservatism, growth, beta, capital structure, size, earnings response coefficient (ERC)
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