Osesoga, Maria Stefani and Ardianto, Jimmy (2011) Pengaruh Opini Audit Terhadap Earnings Response Coefficient Studi Empiris Pada Perusahaan Yang Termasuk Dalam Indeks Kompas 100 Tahun 2009. Ultima Accounting : Jurnal Ilmu Akuntansi, 3 (2). ISSN 2085-4595
Full text not available from this repository.Abstract
The users of financial statements require quality and relevant earnings information to be used in decision-making process. The purpose of this study is to determine the significant effect of audit opinion information that contained in the companies' annual report against the quality and relevance earnings information, which measured by Earning Response Coefficient or ERC. This research used control variables, which are beta, leverage, and PBV. The tests conducted in this study were normality test using normal probability plot, the autocorrelation test using Durbin-Watson, multicollinearity test using the value of tolerance and VIF, and heteroscedasticity test using the scatter plot graphic. The hypotheses were tested by using multiple regressions. The results of the study showed that PBV had significant impact on ERC, and indicated that investors had not appreciated the audit opinion information disclosed by the companies in their annual reports for their investment decision.
| Item Type: | Article |
|---|---|
| Subjects: | 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting |
| Divisions: | Faculty of Business > Accounting |
| Depositing User: | Administrator UMN Library |
| Date Deposited: | 14 Dec 2021 02:20 |
| Last Modified: | 14 Dec 2021 02:20 |
| URI: | https://kc.umn.ac.id/id/eprint/19573 |
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