LAWI, KRESENSIA BERLIANA (2022) Tinjauan atas Peran Corporate Governance dalam Eskalasi Hubungan antara Earnings Strategy dan Earnings Response Coefficient Setelah Penerapan PSAK 72. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk melihat pengaruh peran corporate governance dalam memoderasi hubungan antara growth opportunity, earnings persistence, dan risiko idiosinkratik dengan earnings response coefficient. Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan 207 sampel perusahaan indeks Kompas100 dari tahun 2019-2020. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode analisis data yang digunakan adalah regresi data panel. Hasil yang didapatkan dari penelitian ini adalah growth opportunity berpengaruh negatif signifikan terhadap earnings response coefficient (ERC), earnings persistence dan risiko idiosinkratik berpengaruh positif signifikan terhadap earnings response coefficient, dan good corporate governance mampu mengeskalasi hubungan antara growth opportunity terhadap ERC tetapi tidak mengeskalasi hubungan antara earnings persistence dan risiko idiosinkratik terhadap ERC. / This study aims to examine the role of corporate governance in moderating the relationship between growth opportunities, earnings persistence, and idiosyncratic risk with earnings response coefficients. This study uses a quantitative type of research using 207 samples of Kompas100 index companies from 2019-2020. The sampling technique used in this research is purposive sampling. The data analysis method used is panel data regression. The results obtained from this study are that growth opportunity has a significant negative effect on the earnings response coefficient (ERC), earnings persistence and idiosyncratic risk have a significant positive effect on the earnings response coefficient, and good corporate governance is able to escalate the relationship between growth opportunity and ERC but does not escalate the relationship between earnings persistence and idiosyncratic risk to ERC.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | corporate governance, growth opportunity, earnings persistence, risiko idiosinkratik, earnings response coefficient, corporate governance, growth opportunity, earnings persistence, idiosyncratic risk, earnings response coefficient. |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 09 Oct 2023 03:16 |
| Last Modified: | 09 Oct 2023 03:16 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2096 |
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