Penulis Utama : Agung Nugroho Jati
Penulis Tambahan : -
NIM / NIP : S4306001
Tahun : 2009
Judul : Analisis pengaruh ukuran perusahaan, pertumbuhan, profitabilitas, dan leverage terhadap kualitas laba sebelum, selama, dan setelah krisis moneter
Edisi :
Imprint : Surakarta - Pascasarja - 2009
Kolasi :
Sumber : UNS-Padcasarjana Prodi. Magister Akuntansi-S.4306001-2009
Subyek : KUALITAS LABA
Jenis Dokumen : Tesis
ISSN :
ISBN :
Abstrak : ABSTRAK The research is aimed firstly, at examining the influence of firm size, growth, profitability, and leverage to earnings response coefficients (ERC) as proxy of earnings quality, and secondly, at examining the difference of ERC happening before, during, and after the monetary crisis. This research samples are some manufacture firms registered in Indonesian Stock Exchange in 1992 – 2007 period. This research is divided into three periods: before, during, and after monetary crisis. The sampling method applied in this research is purposive sampling, that is the sampled company has to be registered in Indonesian Stock Exchange for 1992 – 2007 and has completed the financial report for the observational period. The data of this research is the secondary data deriving from Indonesian Capital Market Directory (ICMD), Indonesian Stock Exchange Website, and Business and Economical Data Center of Gadjah Mada University. They are: (1) annual financial report, including total assets, liabilities, book value of equity, share of common stock, sales, and earnings, (2) the announcement date of annual financial report, and (3) abnormal return around annual financial report announcement date. The result of this research shows that firm size, growth, and profitability have positive influences to ERC before, during, and after monetary crisis. Otherwise, leverage has negative influence to ERC before, during, and after monetary crisis. This research also finds that ERC before, during, and after monetary crisis are different. Keywords: firm size, growth, profitability, leverage, earnings response coefficients, earnings quality
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Status : Public
Pembimbing : 1. Drs. Eko Suwardi, M.Sc., Ph.D., Ak.
2. Doddy Setiawan, S.E., M.Si., IMRI, Ak.
Catatan Umum : 2019/2009
Fakultas : Pascasarjana