PENGARUH KONSERVATISME AKUNTANSI, PERSISTENSI LABA, DAN RISIKO SISTEMATIK TERHADAP EARNINGS RESPONSE COEFFICIENT

Abstract

The purpose of this study is to obtain empirical evidence of accounting conservatism, earnings persistence, and systematic risk toward Earnings Response Coefficient at manufacturing companies listed in Indonesia Stock Exchange in 2016-2018. This study used 42 manufacturing companies that have been selected using purposive sampling method with total 126 data for three years. This research data processing using Eviews version 9.0. The result of research shows that: 1) accounting conservatism has no significant effect onEarnings Response Coefficient; 2) earnings persistence has a significant effect on Earnings Response Coefficient; and 3) systematic risk has no significant effect on Earnings Response Coefficient.