Title: The Effect of Conservatism on the Earnings Response Coefficient
Author: Kuntum Chairunnisa
Student ID: 041624253030
Study Program: Master of Accounting
Year of Publication: 2021
Abstract:
The purpose of this study is to obtain empirical evidence regarding the effect of conservatism on the earnings response coefficient. Conservatism is measured using the net asset through the market-to-book. This study is a quantitative study with secondary data derived from company financial reports. The research sample consists of 51 manufacturing companies listed on the Indonesia Stock Exchange during the 2014–2018 period. The analysis technique used is multiple linear regression. The results show that conservatism has a negative effect on the earnings response coefficient. Meanwhile, control variables in the form of leverage and profitability do not affect the earnings response coefficient. Academically, this study contributes to the development of a theoretical model that links conservatism, leverage, profitability, and the earnings response coefficient.
Keywords: conservatism, earnings response coefficient
Read more: https://repository.unair.ac.id/110098/1/2.%20ABSTRAK.pdf