CD Skripsi

Pengaruh Ukuran Perusahaan, Earnings Persistence, Dan Income Smoothing Terhadap Future Earnings Response Coefficient (FERC) (Studi Empiris pada Perusahaan Financial yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

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This research aims to examine the influence of company size, earnings persistence, and income smoothing on the Future Earnings Response Coefficient (FERC) with an empirical study on financial companies listed on the Indonesia Stock Exchange in 2017-2021. The population of this research is all companies listed on the Indonesia Stock Exchange (BEI) with the target population being financial companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021, namely 106 companies. The sample in this research was 49 companies studied for 5 years, so the total sample was 245 using the purposive sampling method. The data analysis technique used in this research uses the Statistical Package for the Social Sciences (SPSS) program. The research results show that earnings persistence and income smoothing influence the future earnings response coefficient, while company size has no influence on the future earnings response coefficient.

Keywords: company size, earnings persistence, income smoothing, future earnings response coefficient (FERC)

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902112585

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902112585

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

Vina

Versi lain/terkait

Lampiran Berkas

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