Pengaruh Ukuran Perusahaan, Pertumbuhan, Profitabilitas, Leverage, dan Opini Audit terhadap Earning Response Coefficient dengan Ketepatan Waktu Pelaporan Keuangan sebagai Variabel Moderating

Abstract

The objective of the research was to analyze and get empirical evidence on 1) simultaneous and partial influence of firm size, firm growth, profitability. leverage, and audit opinion on earning response coefficient, 2) the influence of punctuality of financial statement which moderated the correlation of firm size, firm growth, profitability, leverage, and audit opinion with earning response coefficient. The population was all LQ45 companies listed in the Indonesia stock Exchange in the period of February, 2010-July, 2014, and 19 of them were used as the samples. The data were analyzed by using F-test and 1-test, while residual test was used to test moderating variable. The result of the research showed that 1) simultaneously, the variables of firm size, growth, profitability, and leverage influenced earning response coefficient, partially, the variables of firm size, leverage, and punctuality of financial statement had positive and significant influence on earning response coefficient; the variable of growth had positive but insignificant influence on earning response coefficient and the variable of profitability had negative but significant influence on earning response coefficient, 2) the variable of punctuality of financial statement could moderate the influence of firm size, growth, profitability, and leverage on earning response coefficient