Yasir Hadi Satria Primary Author mixed material bibliography Banda Aceh FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA 2017 id Indonesia

Skripsi

ABSTRACT Objective – The aims of this research are to examine the influences of firm size, financial leverage and voluntary disclosure on earnings response coefficient an empirical study on manufacturing companies listed on Indonesia Stock Exchange (IDX) year 2011 – 2015. Methodology/Technique – The research consists of secondary data from IDX involving 75 companies in 5 years observation. The samples are collected using purposive sampling method. The collected data are processed by using SPSS version 23. Findings – The result of this study show that (1) firm size, financial leverage and voluntary disclosure are simultaneously no influences for the earnings response coefficient, (2) firm size has positive influence through earnings response coefficient, (3) financial leverage have influence for the earnings response coefficient and (4) voluntary disclosure has no influence for the earnings response coefficient. Novelty – The integration of voluntary disclosure on earnings response coefficient in 5 years observation is particularly new to the context of manufacturing company. The research contributed to the literature on manufacturing companies in 5 years observation 2011 - 2015. Type of Paper: Empirical Keywords: Earnings response coefficient, firm size, financial leverage, voluntary disclosure FINANCIAL ACCOUNTING 1 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 30474 2017-03-23 13:46:23 2018-05-03 09:22:04 machine generated