PENGARUH UKURAN KANTOR AKUNTAN PUBLIK DAN PROFITABILITAS PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA: STUDI EMPIRIS PADA PERUSAHAAN JASA SEKTOR KEUANGAN SUB SEKTOR BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016- 2018

MATHEUS, KEVIN (2019) PENGARUH UKURAN KANTOR AKUNTAN PUBLIK DAN PROFITABILITAS PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA: STUDI EMPIRIS PADA PERUSAHAAN JASA SEKTOR KEUANGAN SUB SEKTOR BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016- 2018. S1 thesis, Fakultas Ekonomi.

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Abstract

KEVIN MATHEUS H. The influence of public accounting firm size and firm profitability on earning response coefficient, 2019. This research to know the influence of public accounting firms size and firms profitability on earnings response coefficients. This study uses secondary data which consists of annual reports of service companies in the financial services sector of the bank sub-sector during 2016-2018. The research sample was obtained using purposive sampling. Companies that have passed the established criteria consist of 29 companies with a period of 3 years to 87 observations. This study uses multiple linear regression analysis methods to test hypotheses with a significant level of 5%. This research give a result that ROA is influential. Meanwhile, the size of the public accounting firm does not influence earnings response coefficient. The independent variable in this study was able to explain the earnings response coefficient as the dependent variable of 6.5%. Keywords: earnings response coefficient, firm profitability, public accounting firm size.

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