Pengaruh Ukuran Perusahaan, Kesempatan Bertumbuh, Dan Leverage Terhadap Keresponan Laba Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di BEI Tahun 2009-2012
Abstract: The aim of this
study is to examine the effect of firm size, growth opportunities, and leverage
on earnings response coefficient. The type of this study is causative research.
The populations in this study are all property and real estate companies listed
on the Indonesian Stock Exchange from year 2009-2012.While the study sample was
determined by the method of purposive sampling to obtain a sample of 34
companies. The type of data used is secondary data obtained from www.idx.co.id.
And the method of analysis used is path analysis.
The results show that (1) firm size does not significantly effect on the
earnings response coefficient, (2) growth opportunities does not significantly
effect on the earnings response coefficient, (3) firm size does not
significantly effect on the earnings response coefficient, (4) growth
opportunities has significantly negative effect on the earnings response
coefficient, (5) leverage has significantly possitive effect on the earnings
response coefficient, and (6) Size firm and growth opportunities does not
significantly effect on the earnings response coefficient through leverage.
Penulis: Ihsanul Lukman
Kode Jurnal: jpakuntansidd140691
