PENGARUH KONSERVATISME AKUNTANSI TERHADAP KOEFISIEN RESPON LABA PADA PERUSAHAAN PROPERTY REAL ESTATE AND BUILDING CONTRUCTION YANG TERDAFTAR DI BEI TAHUN 2009

MASKURI, MASKURI (2012) PENGARUH KONSERVATISME AKUNTANSI TERHADAP KOEFISIEN RESPON LABA PADA PERUSAHAAN PROPERTY REAL ESTATE AND BUILDING CONTRUCTION YANG TERDAFTAR DI BEI TAHUN 2009. S1 thesis, Universitas Negeri Jakarta.

	Text Cover.pdf Download (390kB)
	Text Table_Of_Content.pdf Download (139kB)
	Text Chapter 1.pdf Download (171kB)
	Text Chapter 2.pdf Restricted to Registered users only Download (296kB)
	Text Chapter 3.pdf Download (201kB)
	Text Chapter 4.pdf Restricted to Registered users only Download (178kB)
	Text Chapter 5.pdf Download (90kB)
	Text Bibiliography.pdf Download (87kB)

Abstract

MASKURI, EFFECT OF ACCOUNTING CONSERVATISM ON EARNINGS RESPONSE COEFFICIENT IN COMPANIES PROPERTY REAL ESTATE AND BUILDING CONTRUCTION IN BEI 2009. Thesis. Jakarta: Accounting Education Study Program, Economic and Administration Department, Economic Faculty, State University of Jakarta, January 2012. Purpose of this research is to find empirical data, valid and reliable fact, about the possibility relationship between Accounting Conservatism and Earnings Response Coefficient (ERC). The research file was obtained from Indonesia Stock Exchange (BEI),from May until June 2011. The research used survey methods by correlation approach. The sampling technique was simple random sampling. The population in this research was supplied from the company Property Real Estate and Building Contruction in 2009. The sample amount 32 companies. To get data from two variables, used by the proxy or the accrual approach to accounting conservatism of the financial statements or financial reports that companies do not experience losses (Variable X) and regression slopa CAR (Cummulative Abnormal Return) with the EU (Unexpected Earnings) of each company samples to measure the Earnings Response Roefficient / ERC (Variable Y). Analysis of condition test, which is normality error test of estimated regression of X on Y with liliefors test, result in Lcount = 0.1461, and Ltabel for n = 32 which level significant 0.05 is 0.1566, because L count<Ltabel then normality error test is normal distribution . The equation for linier regrestion is Y = -2.80 - 65.354 X. Significance regression result in Fcount>Ftabel, is 9.03 > 4,17, it’s mean that the regression equation is significant. And linearity regression test yield, in Fcount<Ftabel is 2,35< 2,51that can be interpreted that the regression equation is linear. Result of hypotesis test which pearson’s product moment show’s that rxy= -0,481, then significance of product moment correlation test whith t-test which yields tcount = -3,01 and ttabel = - 1,69 it can be result that product moment correlation rxy = -0,481 is not significance. Coefficient of determined obtain equal to 23,14%, it’s mean that 23,14% earnings response coefficients / ERC is determined by accounting conservatism. The results of this study indicate a negative and significant relationship between accounting conservatism measured by proxy accrual approach with earnings response coefficients measured by slopa regression of cumulative abnormal return (CAR) with unexpected earnings (UE).

Actions (login required)

View Item