OLIVIA, RATIWI (2022) PENGARUH KONSERVATISME AKUNTANSI, PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP EARNING RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2021. Skripsi thesis, STIE Mandala.

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Abstract

ABSTRAK This study aims to determine the effect of accounting conservatism, profitability, firm size and leverage on the earning response coefficient. The sample in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample was determined by purposive sampling method, so as to obtain as many as 10 sample companies or 50 data in 5 years. The analytical method used is multiple linear regression analysis. The results of this study indicate that the accounting conservatism variables profitability, firm size, and leverage do not partially affect the earning response coefficient. Keywords : accounting conservatism, profitability, firm size, leverage, earning response coefficient

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	08 Feb 2025 02:05
Last Modified:	08 Feb 2025 02:05
URI:	http://repo.itsm.ac.id/id/eprint/798

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