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Faktor-faktor yang berpengaruh terhadap koefisien respon laba ( Studi empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2012 -2013 )

Wilujeng, Ginanti Enggar (2015) Faktor-faktor yang berpengaruh terhadap koefisien respon laba ( Studi empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2012 -2013 ). Jurnal Bisnis dan Manajemen, 2 (2). ISSN 1829-7528

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Abstract

This study aims to determine the effect of earnings persistence, audit quality, corporate social responsibility towards earnings response coefficients (KRL) with growth and leverage as a moderating. This research was conducted by analyzing the 62 companies listed on the stock exchange Indonesia during 2012-2013 and met the study criteria to obtain total observation study as many as 124 manufacturing companies. In this study, the data was analyzed using moderate regresion analisys (MRA). The research proves that the persistence of earnings, quality audit and CSR affect the KRL. In addition, the variable growth was also shown to moderate the influence of CSR to KRL. But otherwise the results showed that the variable leverage can not moderate the influence of CSR to KRL.

Item Type: Article
Uncontrolled Keywords: Earnings persistence, quality audit, CSR, growth, leverage, KRL
Divisions: Fakultas Ilmu Sosial dan Politik > S1 Administrasi Bisnis
Depositing User: Surya Dannie
Date Deposited: 20 Jan 2022 03:48
Last Modified: 20 Jan 2022 03:48
URI: https://eprints.unmer.ac.id/id/eprint/2119

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