PENGARUH KEBIJAKAN HUTANG, PERTUMBUHAN PERUSAHAAN DAN VOLUNTARY DISCLOSURE TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015

LINA APRILIANA, . (2017) PENGARUH KEBIJAKAN HUTANG, PERTUMBUHAN PERUSAHAAN DAN VOLUNTARY DISCLOSURE TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh antara Kebijakan Hutang, Pertumbuhan Perusahaan dan Voluntary Disclosure terhadap Earnings Response Coefficient. Variabel Dependen berupa Earnings Response Coefficient diukur dengan menggunakan regresi antara Cumulative Abnormal Return dengan Unexpected Earnings. Semenetara itu, variabel independen berupa Kebijakan Hutang dihitung dengan menggunakan Debt to Equity Ratio (DER), Pertumbuhan Perusahaan diukur dengan rasio pertumbuhan laba perusahaan, dan Voluntary Disclosure dihitung dengan menggunakan Indeks Pengungkapan Sukarela (IPS). Penelitian ini menggunakan data sekunder dengan populasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Metode yang digunakan dalam memilih sample purposive sampling sehingga data yang didapatkan peneliti sebanyak 45 perusahaan. Penelitian ini menggunakan metode analisis regresi linier berganda untuk menguji hipotesis dengan bantuan SPSS 22. Hasil ini menunjukan bahwa (1) Kebijakan Hutang berpengaruh negatif terhadap Earnings Response Coefficient (2) Pertumbuhan Perusahaan tidak berpengaruh terhadap Earnings Response Coefficient (3) Voluntary Disclosure tidak berpengaruh terhadap Earnings Response Coefficient This research aims to analyze the Influence of Company’s Growth, Debt Policy and Voluntary Disclosure on Earnings Response Coefficient of Manufactured Company on Indonesian Stock Exchange periode 2013-2015. Earnings Response Coefficient is the dependent variable in this research were measured by regression of Cumulative Abnormal Return (CAR) and Unexpected Earnings (UE). Meanwhile, for the independent variables using Debt Policy were measured by Debt to Equity Ratio (DER, Company’s growth were measured by profit’s growth ratio,) and voluntary disclosure were measured by voluntary disclosure index (IPS). Secondary data used in this research with a population of manufacture companies listed on Stock Exchange in 2013-2015. While sampling method used was purposive sampling method which is overall 45 companies choose. This research uses multiple regression method to test hypothesis with IBM SPSS 22 Version program. The result of this study show that (1) Debt Policy has a negative significant effect on Earnings Response Coefficient (2) Company’s Growth has no effect on Earnings Response Coefficient (3) Voluntary Disclosure has no effect on Earnings Response Coefficient.

Item Type:	Thesis (Sarjana)
Additional Information:	1) Yunika Murdayanti SE.,M.Si., M.Ak 2) Adam Zakaria., SE., Akt.,M.Si, Ph.D
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	sawung yudo
Date Deposited:	23 Mar 2022 01:27
Last Modified:	23 Mar 2022 01:27
URI:	http://repository.unj.ac.id/id/eprint/25087

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