PENGARUH VOLUNTARY DISCLOSURE PADA EARNINGS RESPONSE COEFFICIENT

  • I Putu Sudarma Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Ni Made Dwi Ratnadi Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

Earnings quality is important for those who use financial statements for purposes of the contract and making investment decisions . One measure of the quality of earnings is Earnings Response Coefficient ( ERC ) . The purpose of this study was to determine the effect of Voluntaray Disclosure on Earnings Response Coefficient . This research was conducted on companies listed in Indonesia Stock Exchange 2009-2013 period . Samples was determined using the method of probability sampling is stratified random sampling . The number of samples selected were 347 companies observations . Data analysis method used is a simple linear regression analysis . Based on the analysis that has been done , this study proves that voluntary disclosure negative effect on the ERC . On average a relatively small voluntary disclosure causes voluntary disclosure by the company less response or give a negative signal to the users of financial statements .

Published
2015-08-31
How to Cite
SUDARMA, I Putu; RATNADI, Ni Made Dwi. PENGARUH VOLUNTARY DISCLOSURE PADA EARNINGS RESPONSE COEFFICIENT. E-Jurnal Akuntansi, [S.l.], p. 339-357, aug. 2015. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/11499>. Date accessed: 19 nov. 2019.
Section
Articles

Keywords

Voluntary Disclosure, Cummulative Abnormal Return, Unexpected Earnings, Earnings Response Coefficient