CD Skripsi
Analisis Faktor Yang Mempengaruhi Earning Response Coefficient (Erc) Pada Sektor Properti (Studi Empiris Pada Perusahaan Properti Di Bei Periode 2017 – 2019)
ABSTRACT
The purpose of this study is to analyze the factors that affect the earnings
response coefficient in companies engaged in the property sector, and to examine the
factors that affect the earnings response coefficient. Research on the earnings response
coefficient factors includes the identification of systematic risk, capital structure
(Leverage), timeliness in presenting financial reports (Timeliness), Company growth
(Growth), and also the influence of profitability in analyzing and testing the factors that
affect the earnings response coefficient in the property business sector.
The sample in this study were 45 companies engaged in the property and real
estate sector which are listed on the Indonesia Stock Exchange (IDX) or the IDX's
official website, idx.co.id. This study uses a quantitative method where in collecting
data using the documentation method, namely, by taking data through the IDX official
website and also other supporting websites. Tests in data analysis using the classical
assumption test which includes; normality test, multicollinearity test, heteroscedasticity
test, autocorrelation test. And the data analysis technique used is multiple regression
analysis, hypothesis testing using t test, coefficient of determination (R2).
The results show that, systematic risk has no effect on ERC or Ha rejected,
timeliness effect on ERC or Ha accepted, profitability has an effect on ERC or Ha is
accepted, capital structure has no effect on ERC or Ha is rejected, growth has an effect
on ERC or Ha accepted.
Keywords: Earning Response Coefficient (ERC), Property and Real Estate Sector,
Indonesia Stock Exchange (IDX)
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