Pengaruh earnings persistence dan voluntary disclosure terhadap future earnings response coefficient (ferc) dengan audit quality sebagai variabel moderating

DETAIL KOLEKSI

Pengaruh earnings persistence dan voluntary disclosure terhadap future earnings response coefficient (ferc) dengan audit quality sebagai variabel moderating

Oleh : Dewi Intan Permatasari

Info Katalog

Nomor Panggil : 2018_TA_AK_023142054

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Etty Murwaningsari

Subyek : Finance - Management;Earnings management;Auditing - Management

Kata Kunci : future earnings response coefficient (FERC), earnings persistence, voluntary disclosure, audit quali

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2018_TA_AK_023142054_Halaman-Judul.pdf
2.	2018_TA_AK_023142054_Bab-1.pdf	8
3.	2018_TA_AK_023142054_Bab-2.pdf
4.	2018_TA_AK_023142054_Bab-3.pdf
5.	2018_TA_AK_023142054_Bab-4.pdf
6.	2018_TA_AK_023142054_Bab-5.pdf
7.	2018_TA_AK_023142054_Daftar-Pustaka.pdf
8.	2018_TA_AK_023142054_Lampiran.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk mendapatkan bukti pengaruh earnings persistence dan voluntary disclosure terhadap future earnings response coefficient (FERC) dengan audit quality sebagai variabel moderating. Penelitian ini juga menggunakan variabel kontrol yaitu asimetry information, income smoothing, investment opportunity set (IOS), company performance, dan audit committee. Penelitian ini merupakan penelitian kausalitas, yang menjelaskan tentang hubungan sebab akibat dari variabel independen terhadap variabel dependen. Data penelitian ini diperoleh dari laporan keuangan dan laporan tahunan dari situs Bursa Efek Indonesia (BEI). Jumlah sampel yang digunakan sebanyak 172 sampel. Metode penentuan sampel yang digunakan dalam penelitian ini adalah purposive sampling, sedangkan metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa earnings persistence tidak berpengaruh terhadap FERC, voluntary disclosure berpengaruh positif terhadap FERC, audit quality memperkuat pengaruh earnings persistence dan audit quality tidak mampu memperkuat pengaruh voluntary disclosure terhadap FERC. Hasil untuk variabel kontrol terhadap future earnings response coefficient (FERC), yaitu asimetry information berpengaruh terhadap FERC, sedangkan income smoothing, investment opportunity set (IOS), company performance, dan audit committee tidak berpengaruh terhadap FERC.

T his research is aimed to obtain the effect evidence of earnings persistence and voluntary disclosure on future earnings response coefficient (FERC) with audit quality as a moderating variable. This research also uses control variables is the asimetry information, income smoothing, investment opportunity set (IOS), company performance, and audit committee. This research is a causality research, which explains the causal relationship of the independent variables on the dependent variable. This research data was obtained from financial reports and annual reports from the Indonesia Stock Exchange (IDX). Total samples used in this research as many as 172 samples. The sample method used in this reasearch was purposive sampling, while the data analysis method used was multiple linear regression analysis. The results of this research indicate that earnings persistence has no effect on FERC, voluntary disclosure has a positive effect on FERC, audit quality strengthens the influence of earnings persistence and audit quality cannot strengthen the effect of voluntary disclosure on FERC. The results for the control variables for future earnings response coefficient (FERC), is the asimetry information affect FERC, while income smoothing, investment opportunity set (IOS), company performance, and audit committee have no effect on FERC.