PENGARUH DISCLOSURE, KESEMPATAN BERTUMBUH, DAN STRUKTUR MODAL TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC)
his study was conducted to examine the effect of disclosure, growth opportunity and capital structure on earnings response coefficient (ERC) . This study uses the manufacturing companies sector industry of consumer good listed in Indonesia Stock Exchange as a sample. Sampling technique using purposi...
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2017-01-20.
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245 | 0 | 0 | |a PENGARUH DISCLOSURE, KESEMPATAN BERTUMBUH, DAN STRUKTUR MODAL TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) |
260 | |c 2017-01-20. | ||
500 | |a http://repository.upnvj.ac.id/18258/1/ABSTRAK.pdf | ||
500 | |a http://repository.upnvj.ac.id/18258/12/BAB%20I.pdf | ||
500 | |a http://repository.upnvj.ac.id/18258/13/BAB%20II.pdf | ||
500 | |a http://repository.upnvj.ac.id/18258/14/BAB%20III.pdf | ||
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500 | |a http://repository.upnvj.ac.id/18258/17/DAFTAR%20PUSTAKA.pdf | ||
500 | |a http://repository.upnvj.ac.id/18258/10/LAMPIRAN.pdf | ||
500 | |a http://repository.upnvj.ac.id/18258/11/JURNAL.pdf | ||
520 | |a his study was conducted to examine the effect of disclosure, growth opportunity and capital structure on earnings response coefficient (ERC) . This study uses the manufacturing companies sector industry of consumer good listed in Indonesia Stock Exchange as a sample. Sampling technique using purposive sampling (purposive sampling method). Selection of a sample of 39 manufacturing companies listed in Indonesia Stock Exchange in 2014 resulted in 23 companies that are acceptable. Testing the hypothesis in this study using Multiple Linear Regression Analysis with SPSS 23 and a significance level of 5 %. The results of the testing showed that: (1) The disclosure has no significant influence on the earnings response coefficient because it has a significance level of 0.202 is greater than the specified level α = 0.05. (2) The growth opportunity has no significant influence effect on the earnings response coefficient because it has a significance level of 0.250 is greater than the specified level α = 0.05. (3) The capital structure has a significant influence effect on the earnings response coefficient with a significance lebel of 0.004 is smaller than the special level α = 0.05. | ||
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