PENGARUH PERSISTENSI LABA, UKURAN PERUSAHAAN DAN KUALITAS AUDITOR TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Fitriani, Wita (2012) PENGARUH PERSISTENSI LABA, UKURAN PERUSAHAAN DAN KUALITAS AUDITOR TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Wita Fitriani, 2012; The Influence of Earnings Persistence, Firm Size and Quality of Auditor on Earnings Response Coefficient (ERC) at Food and Beverages Companies which listed in Indonesia Stock Exchange (IDX). Supervisor (I) M. Yasser Arafat, S.E., Akt, MM (II) Ratna Anggraini, S.E., M.Si., Ak. The purpose of this research is to prove the influence of earnings persistence (X1), firm size (X2) and quality of auditor (X3) on earnings response coefficient (Y). The population of this research are 22 IDX listed–categorizing– Food & Beverages Companies in 2007, 2008, 2009, and 2010 (time series). Samples are voted by using purposing sampling technique and are chosen 14 companies by such criteria. Writer uses the analysis of multiple linier regretion to perceive the influence of independent variable on dependent variable and classical test assumption to explore the existence of dependent and independent variable. This simultaneous test shows that earnings persistence, firm size and quality of auditor have no effect on the Earnings Response Coefficient (ERC) with f values 2.409 with the significance of 0.084. Individual hypothesis test results showed that earnings persistence has significant effect on Earnings Response Coefficient (ERC) with t count for 2.388 to 0.022, firm size had no significant effect on Earnings Response Coefficient (ERC) with t count 1.226 with a significance value of 0.228 and the results of the testing quality auditor also showed no significant effect on the Earnings Response Coefficient (ERC) where t count 0.748 with a significance level of 0.460. The coefficient determination of of earnings persistence, firm size and quality auditor have contribution 10% percent of the Earnings Response Coefficient (ERC).

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