FAKTOR–FAKTOR YANG MEMPENGARUHI SENSITIVITAS LABA PADA INDUSTRI BARANG KONSUMSI DI INDONESIA
DOI:
https://doi.org/10.22219/jmb.v2i2.1704Abstract
Candra Romanda, S.E., M.Si
STIE Rahmaniyah Sekayu
E-mail: c_romanda_mubalink@yahoo.co.id
ABSTRACT
The purpose of this study was to analyze the influence of conservative financial statements, the
company’s life cycle, earnings growth, dividend payout ratio, default risk and size of the company’s
earnings response coefficients in the Consumer Goods Industry in Indonesia. The populations
are 32 consumption industrial enterprises which are listed in Indonesia Stock Exchange 2007 –
2010. Respondent are 20 companies which were chosen by using purposive sampling. To know
whether simultaneously the independent variables affect to earnings response coefficient used
the F test and individually the t test. The results shown by the first model that conservatism did
not affect the financial statements of earnings response coefficients. In addition, there were no
significant differences in market response to the tendency of financial reporting either a conservative
or optimistic. The company’s life cycle has positive and significant impact on earnings
response coefficients and earnings response coefficients are the differences between the categories
of corporate life cycle. Earnings growth has positive and significant impact on earnings
response coefficients. Dividend payout ratio has no effect on earnings response coefficients,
Default risk has no effect on earnings response coefficients, and company size has no effect on
earnings response coefficients.
Keywords: Earnings response coefficient, Financial Conservatism, Corporate Life Cycle, Income
Growth, Dividend Payout Ratio, Size of the Company, Default Risk.
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