STUDI LITERATUR REVIEW TERHADAP PENELITIAN EARNINGS RESPONSE CEOFFICIENT

  • Calvin Restu Junior Sungloria Program Studi Akuntansi, Institut Bisnis dan Informatika Kwik Kian Gie
  • C. Chinthya Program Studi Akuntansi, Institut Bisnis dan Informatika Kwik Kian Gie
  • Devin Rivario Program Studi Akuntansi, Institut Bisnis dan Informatika Kwik Kian Gie
  • Luis Gunawan -
Keywords: ERC, Earnings Response Coefficient, Unexpected Earnings

Abstract

This literature study was conducted to evaluate previous research using variables that affect the earnings response coefficient. The earnings response coefficient is a measuring tool that shows the market response to earnings information provided by the company. Because there are factors that affect the earnings response coefficient, what is used in this study is growth opportunity, leverage, earnings persistence, and firm size. The research was conducted using a literature study method that examined and analyzed articles related to earnings response coefficients. To increase investor confidence and increase market reaction to the company, the company must have a small leverage and must increase growth opportunity, company size and earnings persistence. The research shows that growth opportunity and leverage has a negative effect on the earnings response coefficient. However earnings persistence and firm size have an impact or influence on the earnings response coefficient

References

Leverage, Growth Opportunities, dan Firm Size Terhadap Earning Response Coefficient. Jurnal Multiparadigma Akuntansi Tarumanegara, 2(1997), 1286–1295.

Cantyawati, P. L., Ayu, G., Rencana, K., & Dewi, S. (2021). Pengaruh Profitabilitas , Growth , Leverage , terhadap Earning Response Coefficient Studi pada Perusahaan Property & Real Estate yang Terdaftar di BEI Tahun 2017-2019. 11(2), 179–188.

Dewi, A. M., & Wahidawati. (2020). Pengaruh Pengungkapan Corporate Social Responsibility Dan Kinerja Lingkungan Terhadap. Jurnal Ilmu Dan Riset Akuntansi, 9(8), 111–135.

Gunawan, K., & Wati, N. W. A. E. (2021). PENGARUH PERSISTENSI LABA TIMELINESS LAPORAN KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT ( Studi Empiris: Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2016-2018). Jurnal Hita Akuntansi Dan Keuangan, 2(3), 185–201.

Pilinaung, D. R. P. N., Andriati, H. N., & Sesa, P. V. S. (2020). ANALISIS PENGARUH TINGKAT LABA BERSIH DAN UKURAN PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA. Jurnal Akuntansi & Keuangan Daerah, 15(2), 50–59.

Rahmawati, I., Zakaria, A., & Zulaihati, S. (2021). Pengaruh Ukuran Perusahaan, Kesempatan Bertumbuh Dan Leverage Terhadap Koefisien Respon Laba. Akuntansi, Perpajakan Dan Auditing, 2(1), 24–38.

Rini, W. S., Amboningtyas, D., & P, P. D. (2020). THE EFFECT OF PROFIT PERSISTENCY, CAPITAL STRUCTURE AND FIRM SIZE AGAINST INCOME COEFFICIENT RESPONSE WITH PROFITABILITY AS MODERATING VARIABLE (Case Study of Property and Real Estate Companies Registered on the Indonesia Stock Exchange (IDX) for the 2014. Journal Of Management, 6(1), 1–11.

Safitri, S. L., Malikah, A., & Sari, A. F. K. (2020). PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS, TERHADAP KOEFISIEN RESPON LABA PADA MASA PANDEMI (Study Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2020). E-JRA Vol. 07 No. 01 Agustus 2018, 07(01), 32–45.

Soeiswanto, R., Nangoi, G. B., & Kalalo, M. Y. B. (2018). Analisis Pengaruh Tingkat Laba Bersih dan Ukuran Perusahaan Terhadap Koefisien Korelasi Laba. Jurnal Riset Akuntansi Going Concern, 13(2), 512–528.

Stephanie, E., & Widyasari. (2020). Pengaruh Capital Structure, Growth Opportunities, dan Accounting Conservatism Terhadap Earnings Response Coefficient. Jurnal Multiparadigma Akuntansi Tarumanegara, 2(2009), 1196–1202.

Published
2022-07-06
How to Cite
Sungloria, C. R. J., Chinthya, C., Rivario, D., & Luis Gunawan. (2022). STUDI LITERATUR REVIEW TERHADAP PENELITIAN EARNINGS RESPONSE CEOFFICIENT. KRISNA: Kumpulan Riset Akuntansi, 14(1), 11-16. https://doi.org/10.22225/kr.14.1.2022.11-16
Abstract viewed = 750 times
PDF (Bahasa Indonesia) downloaded = 555 times