Pengaruh Kualitas Audit Dan Prediktabilitas Laba Akuntansi Terhadap Earnings Response Coefficient (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI 2008-2012)
Abstract: This study to test
whether (1) the effect of audit quality on earnings response coeffcient, and
(2) the influence of earning predictability on earnings response coefficient in
manufacturing companies listed on the Indonesia Stock Exchange. This study is
classified to causative research. The population of this study is companies
listed on the Indonesia Stock Exchange (IDX) in 2008 to 2012. Samples was
determined by purposive sampling method, to obtain a sample of 41 manufacturing
companies. The data used in this study are secondary data. Data was collected
with documentation technique obtained through IDX official website:
www.idx.co.id and obtained from the website: www.yahoofinace.com. Analysis of
the data was use as multiple regression analysis. The result prove that (1)
audit quality does not positive significantly effect on the earnings response
coefficient, and (2) earning predictability does not positive significantly
effect on the earnings response coefficient.
Penulis: Eka Kristin Paulina
BR Ginting
Kode Jurnal: jpakuntansidd140719
