The Influence of Corporate Social Responsibility, Profit Persistence, and Capital Structure To Earnings Response Coefficient.

The Influence of Corporate Social Responsibility, Profit Persistence, and Capital Structure To Earnings Response Coefficient.

This study aims to examine the factors that influence the Earnings Response Coefficient on state-owned companies go public listed in Indonesia Stock Exchange. These factors are the corporate social responbility, earnings persistence, and capital structure.The study‟s population is a go-public SOEs c...

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Bibliographic Details
Main Author: Abdur Rahman Dalimunthe
Format: Article
Language:English
Published: Universitas Negeri Jakarta 2016-07-01
Series:Jurnal Ilmiah Wahana Akuntansi
Subjects:
earnings persistence
and capital structure.The study‟s population is a go-public SOEs company which is listed in Indonesia Stock Exchange within 2008-2011 period. The research sample using purposive sampling. Number of companies studied were 14 (fourteen) as samples and were taken by using purposive sampling method on state-owned companies went public within 2008-2011 period in Indonesia Stock Exchange
bringing the total observations in this research were 56 observations. Methods of data analysis use multiple linear regression analysis. Hypothesis tests using the t test and F test. These results indicate that corporate social responbility
and capital structure affect the earnings response coefficient simultaneously at the state-owned company publicly traded on the Indonesia Stock Exchange listed period 2008-2011. Only the persistence of earnings are not significantly influence the earnings response coefficient. However
corporate social responsibility
the persistence of earnings
capital structure
earnings response coefficient
Online Access:http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/883/795

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http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/883/795

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