PENGARUH LEVERAGE, FIRM SIZE, ACCOUNTING CONSERVATISM, DAN EARNINGS MANAGEMENT TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC)

Abstract

The purpose of research is to obtain empirical evidence about the impact of leverage, firm size, accounting conservatism, earnings management to earnings response coefficient (ERC) on real estate companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This study used 40 real estate companies selected using purposive sampling method. The data used are secondary data in the form of financial statements. The statistical method used to test the research hyphotesys is the regretion analysis model. The results of this research are leverage have positive and significant effect, firm size have negative and insignificant effect, accounting conservatism have positive and insignificant and earnings management have positive and significant effect to earnings response coefficient (ERC). For further research, it is recommended to extending the period of the study, adding other independent variables, and use other proxy.