Pengaruh Konservatisme Akuntansi, Risiko Sistematik, Dan Ketepatwaktuan Informasi Terhadap Keresponan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2009-2013
Abstract: This research aims to identify and examine the
effect of conservatism accounting, systematic risk and timelines on earnings
responses. The population in this study is a manufacture company listed on the
Indonesia Stock Exchange (IDX) period of 2009-2013. The sample in this study is
determined by purposive sampling with 62 companies. The method of analysis is
using linier regression model. The result show that conservatism accounting
have significant effect on earnings responses but systematic risk and timelines
do not have significant effect on earnings responses.
Penulis: Dewi Feby Yanti
Kode Jurnal: jpakuntansidd150519
