Open AccessPENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN KEBIJAKAN DIVIDEN TERHADAP KOEFISIEN RESPON LABA
Author(s) -
Naovianti
Publication year - 2015
Publication title -
etikonomi
Language(s) - English
Resource type - Journals
eISSN - 2461-0771
pISSN - 1412-8969
DOI - 10.15408/etk.v13i2.1882
Subject(s) - earnings response coefficient , moderation , conservatism , dividend policy , earnings , capital structure , dividend , economics , econometrics , accounting , monetary economics , psychology , finance , debt , social psychology , politics , political science , law
The aim of this research is to empirically examine the influence of the capital structure, firm size and dividend policy of the earnings response coefficients and the influence of conservatism accounting as moderation variable. Techniques of data analysis in this study used moderated regression Analysis. The results of this study showed that partially results of the study showed that capital structure and firm size had negatif and significant effect on earnings response coefficients, but the dividend policy had not significant effect on earnings response coefficients. Capital structure had does not affect accounting conservatism moderated the earnings response coefficient; firm size moderated accounting conservatism and dividend policy had an affect on moderated accounting conservatism effect on earnings response coefficientsDOI: 10.15408/etk.v13i2.1882