FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS RESPONSE COEFICIENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN TEKSTIL YANG LISTED DI BEI)

Abstract

This research was conducted to determine the factors affecting the Earnings Response Coefficient. The analysis is carried out multiple linear regression with first using the classic assumption of Multicolinearity Test, Test Heteroskidastity, and the autocorrelation test. Through multiple linear regression analysis found that the variable interPeriod Tax Allocation,

Earnings Persistence Accounting, Accounting for Income Growth, Capital Structure, size of company, and Systematic Risks do not have a significant impact on Earnings Response Coefficient. This is indicated by the level of significance of each variable is smaller than 0.05. Whereas when using the significance level of 0.1, then there is one variable that affects the persistence of Accounting Earnings. But in this case, Assumption Classical Test function because there is no disturbance variables. The resulting R square value is 0.206, which means changes in employee performance variables are influenced by variables organizational commitment, motivation and job satisfaction of 20.6% and the balance of 79.4% influenced by other variables outside the studied variables.