Image of Pengaruh Reputasi Kap, Earnings Persistence, Dan Income Smoothing Terhadap Future Earnings Response Cofficient (Ferc) (Studi Empiris Pada Perusahaan Non Financial Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)
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Pengaruh Reputasi Kap, Earnings Persistence, Dan Income Smoothing Terhadap Future Earnings Response Cofficient (Ferc) (Studi Empiris Pada Perusahaan Non Financial Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)

ABSTRACT
This study aims to analyze the effect of audit firm reputation, earnings persistence, and income smoothing on the future earnings response coefficient (FERC) with empirical studies on non-financial companies listed on the Indonesia Stock Exchange in 2018-2020. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange in 2018-2020, namely 603 companies. The sample in this study amounted to 82 companies studied for 3 years, bringing the total sample to 246 using purposive sampling method. Statistical methods using the SPSS software program. The results showed that audit firm reputation and earnings persistence had an effect on the future earnings response coefficient, while income smoothing had no effect on the future earnings response coefficient.
Keywords: audit firm reputation, Earnings persistence, Income Smoothing, Future Earnings Response Cofficient (FERC)

Ketersediaan
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Perpustakaan Universitas Riau 1902112568
1902112568
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902112568
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902112568
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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