Institutional Repository UIN Sunan Kalijaga Yogyakarta: No conditions. Results ordered -Date Deposited. 2024-03-28T09:50:16ZEPrintshttp://digilib.uin-suka.ac.id/images/sitelogo.pnghttps://digilib.uin-suka.ac.id/2016-09-29T01:50:44Z2016-09-29T01:50:44Zhttp://digilib.uin-suka.ac.id/id/eprint/22137This item is in the repository with the URL: http://digilib.uin-suka.ac.id/id/eprint/221372016-09-29T01:50:44ZFAKTOR-FAKTOR YANG MEMPENGARUHI
EARNING RESPONSE COEFFICIENT
PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR
DI DAFTAR EFEK SYARIAH PERIODE 2012 – 2014This research was done to examine the influence of earnings persistence,
systematic risk (beta), capital structure (leverage), growth opportunities, size,
earning predictability, liquidity to the earnings response coefficient of
manufacture companies which was listed in DES. This research was aimed to
know how much the earnings persistence, systematic risk (beta), capital structure
(leverage), growth opportunities, firm size, earning predictability, liquidity’s
influence to the earnings response coefficient of manufacture companis which was
listed in DES.
The population sample used in this research were 65 manufacture
companies which was listed in DES by 17 companies that seamlesy listed in
years. The method used was "purposive sampling", a method to determine the
sum of sample used randomly based on some characteristics. For the analytical
purpose the secondary data that used was pooling data (2012-2014) from 17
manufacture companies that listed in DES. Analysis process that used was data
panel regression to see the influence of independent variable to the dependent
variable either individually or combinically.
Based on data analysis process that had been done by E Views 9 random
effect models were chosen as the best models in estimating models available panel
data. These results indicate the simultaneous testing of obtained results that
independent variable earnings persistence, systematic risk (beta), capital structure
(leverage), growth opportunities, size, earning predictability and liquidity
influences the dependen variable earning response coefficient. Partially,
systematic risk (beta), size and liquidity significantly influences and negatively to
the earnings response coefficient. Variable capital structure (leverage), growth
opportunities and earning predictability significantly influences and positively to
the earnings response coefficient. Otherwise, earnings persistence is not
statistically significant influence to the earnings response coefficient.NIM. 09390081 CAHYA LESTARI