PENGARUH RETURN ON EQUITY, DEBT TO EQUITY RATIO, FIRM SIZE, GROWTH OPPORTUNITY, DAN KUALITAS AUDIT TERHADAP EARNINGS RESPONSE COEFFICIENT

Audrey, Tiffany and Setyarini, Yulia (2022) PENGARUH RETURN ON EQUITY, DEBT TO EQUITY RATIO, FIRM SIZE, GROWTH OPPORTUNITY, DAN KUALITAS AUDIT TERHADAP EARNINGS RESPONSE COEFFICIENT. Accounting Cycle Journal, 3 (2). ISSN 2721-6578 (Online)

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Official URL: http://journal.podomorouniversity.ac.id/index.php/...

Abstract

This study aims to analyze the effect of Return on Equity, Debt to Equity Ratio, Firm Size, Growth Opportunity, and Audit Quality on ERC in property and real estate companies in Indonesia Stock Exchange in the 2016-2020 period. This study population is 79 companies of property and real estate that listed in Indonesia Stock Exchange and has 33 sample companies with purposive sampling technique to take the sample. This study uses a quantitative approach method. The data that used for this study are the company’s financial statement and the daily stock prices. The data was obtained from Indonesia Stock Exchange and Yahoo Finance website. The data was analyzed with E-views 9 software for windows. The results showed that Return on Equity, Debt to Equity Ratio, Growth Opportunity, and Audit Quality had no partial effect on Earnings Response Coefficient, while Firm Size had partial effect on Earnings Response Coefficient.

Item Type:	Article
Uncontrolled Keywords:	Audit Quality, Debt to Equity Ratio, Firm Size, Earnings Response Coefficient, Growth Opportunity, Return on Equity
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing
Divisions:	HROD
Depositing User:	Staff Perpustakaan Uwika
Date Deposited:	06 Feb 2023 01:55
Last Modified:	18 Apr 2023 06:47
URI:	http://repository.widyakartika.ac.id/id/eprint/3196

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