Default Risk as a Factor affecting the Earnings Response Coefficient

Kim, Yeo-hwan

doi:10.2139/ssrn.300350

Cited by 3 publications

(2 citation statements)

References 18 publications

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“…Hasil penelitian Hasanzade et al, (2013), Suardana & Dharmadiaksa (2018), Arifin (2017), dan Henny, (2017) menyatakan bahwa growth opportunity berpengaruh positif dan signifikan pada ERC. Sedangkan hasil berbeda diperoleh Syariffuloh & Wahyudin (2016), Kim et al, (2002), dan Arif (2016) yang menyatakan bahwa growth opportunity berpengaruh negatif pada ERC. H1: Growth Opportunity berpengaruh positif pada Earning Response Coefficient.…”

Section: Pendahuluanunclassified

Pengaruh Growth Opportunity dan Leverage pada Earning Response Coefficient

Tamara

Suaryana

2020

E-Jurnal Akuntansi

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The purpose of this research is aim to obtain empirical evidence about the effect of growth opportunity and leverage on earning response coefficient (ERC). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sample are selected with purposive sampling method. The number of selected sample are 65 companies. The analysis technique of this research is using multiple linear regression. The result showed that growth opportunity had positive effect on ERC. Whereas leverage had negative effect on ERC. The higher the company's growth rate will increase ERC. While the higher the leverage the company will reduce ERC. Keywords: Growth Opportunity; Leverage; Earning Response Coefficient.

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Section: Pendahuluanunclassified

Pengaruh Growth Opportunity dan Leverage pada Earning Response Coefficient

Tamara

Suaryana

2020

E-Jurnal Akuntansi

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“…Earnings persistence atau persistensi laba menjelaskan kemampuan perusahaan untuk mempertahankan jumlah laba yang diperoleh saat ini sampai masa mendatang (Jaswadi, 2004). Hasil penelitian Kim et al (2002), Mulyani et al (2007), Murwaningsari (2008), dan Lumantobing dan Arfianti (2009) menunjukkan bahwa earnings persistence berpengaruh positif terhadap earnings response coefficient.…”

Section: Pendahuluanunclassified

Moderasi Free Cash Flow Terhadap Faktor-Faktor Yang Memengaruhi Earnings Response Coefficient

Nathaniel¹,

Arfianti

2020

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Financial statements are the information used by investors and stakeholders for consideration of decision making. One of the important information is earnings. Quality earnings information can be relied on by users to predict the company's performance in the future. Earnings response coefficient (ERC) is a variable that measures the level of market reaction to the publication of earnings. Increasingly high market reaction means the earnings are qualified. But many other pieces of information that affect ERC, the increase in earnings is not always followed by an increase in market reaction. In this research, the other pieces of information are leverage, earnings persistence, size, and growth with free cash flow (FCF) as a moderating size and growth. The Sample of this research is 31 LQ45 companies which are listed in the IDX period 2015-2017. Sampling techniques to be used are the Non-Probability Sampling technique with Judgement Sampling Method. The data analysis method which is used in this research is the Structural Equation Model in WarpPls 5.0. The results' inner model and overall fittest are fulfilled. The conclusion showed that the leverage, size, and growth hasn’t affected the ERC, and free cash flow is not able to strengthen influence growth on ERC. However, earnings persistence has affected positively on ERC and free cash flow can strengthen influence size on ERC.Keywords: Earnings Response Coefficient, Leverage, Earnings Persistence, Size, Growth, Free Cash Flow

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Risky debt and the earnings response coefficient: a reexamination in the presence of illiquid growth opportunities

Shangguan

2007

IJBIR

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Default Risk as a Factor affecting the Earnings Response Coefficient

Cited by 3 publications

References 18 publications

Pengaruh Growth Opportunity dan Leverage pada Earning Response Coefficient

Pengaruh Growth Opportunity dan Leverage pada Earning Response Coefficient

Moderasi Free Cash Flow Terhadap Faktor-Faktor Yang Memengaruhi Earnings Response Coefficient

Risky debt and the earnings response coefficient: a reexamination in the presence of illiquid growth opportunities

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