PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KOEFISIEN RESPON LABA DENGAN VOLUNTARY DISCLOSURE SEBAGAI PEMEDIASI

ANGGARANI, MIA ULFAH (2018) PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KOEFISIEN RESPON LABA DENGAN VOLUNTARY DISCLOSURE SEBAGAI PEMEDIASI. S1 thesis, Universitas Negeri Jakarta.

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Abstract

MIA ULFAH ANGGARANI. The Influence of Firm Size and Leverage on Earnings Response Coefficient with Voluntary Disclosure as intervening variabel. Faculty of Economics State University of Jakarta. 2018. The objective of to analyze the influence of Firm Size, Leverage on Earnings Response Coefficient (ERC) with Voluntary Disclosure as the intervening variable in company include indeks LQ 45 on period of 2012-2016. The sample of this research 43 companies and total observation 211, taken by using purposive sampling technique. The data were gathered by conducting documentary study which consisted of financial statement and annual report publicized through www.idx.co.id, and stock market price and composite stock price index. The data were analyzed by using regression analysis and path analysis. The result of the research showed that partially firm size, leverage, and voluntary disclosure is not signifficant on Earnings Response Coefficient in the companies on indeks LQ 45. The result of voluntary disclosure show that firm size had posittive and significant influence on voluntary disclosure while leverage had not significant influence on earnings response coefficient. The result of path analysis for the hypothesis of voluntary disclosure as intervening show that voluntary disclosure is intervening variable beetwen firm size and earnings response coefficient while voluntary disclosure is not intervening variabel beetwen leverage with earnings response coefficient. Keywords: Firm Size, Leverage, Voluntary Disclosure, Earnings Response Coefficient(ERC).

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Tri Hesti Utaminingtyas, SE, M.SA ; Pembimbing II: Ratna Anggraini, M.Si, Ak, CA
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 28 Sep 2018 09:00
Last Modified: 28 Sep 2018 09:00
URI: http://repository.fe.unj.ac.id/id/eprint/6225

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