Pengaruh Islamic Social Reporting, Persistensi Laba, Dan Struktur Modal Terhadap Earnings Response Coefficient (studi Pada Perusahaan Manufaktur Yang Terdaftar Di Jakarta Islamic Index (jii) Periode 2014 - 2019)

Ratih Selvira Utami, Siska Priyandani Yudowati

Abstract

Abstrak
Earnings Response Coefficient (ERC) merupakan reaksi return saham terhadap setiap pengumuman laba
atau laba kejutan. ERC digunakan untuk mengukur seberapa besar tingkat abnormal return terhadap pengumuman
laba. Laba yang diperoleh suatu perusahaan akan berpengaruh terhadap harga saham. Perushaan yang mengalami
peningkatan harga saham, sebaliknya ketika perusahaan mengalami penurunan laba maka harga saham akan
menurun.
Penelitian ini bertujuan untuk mengetahui pengaruh Islamic social reporting, persistensi laba, dan
struktur modal terhadap earnings response coefficient pada perusahaan manufaktur yang terdaftar di Jakarta
Islamic Index (JII) periode 2014-2019. Sampel yang digunakan dalam penelitian ini sebanyak 36 sampel dengan
menggunakan purposive sampling. Data pada penelitian ini dianalisis dengan menggunakan analisis deskriptif
dan regresi data panel dengan menggunakan Eviews 10.
Hasil penelitian ini menunjukkan bahwa Islamic Social Reporting, Persistensi Laba, dan Strktur Modal
berpengaruh secara simultan terhadap Earning Response Coefficient. Islamic Social Reporting berpengaruh
negatif terhadap Earning Response Coefficient. Persistensi Laba dan Struktur Modal tidak berpengaruh terhadap
Earning Response Coefficient.
Kata Kunci: Earnings Response Coefficient, Islamic Social Reporting, Persistensi Laba, dan Struktur
Modal.
Abstract
Earnings Response Coefficient (ERC) is a stock return reaction to any earnings announcements or
surprise earnings. ERC is used to measure how much the level of abnormal return on earnings announcements in
a company. The profit earned by a company will affect the stock price. Companies that experience an increase in
profits will experience an increase in share price,on the other hands, when companies experience a decrease in
profits, the share price will decrease.
This study aims to determine the effect of Islamic social reporting, earnings persistence, and capital
structure on earnings response coefficient in manufacturing companies listed on the Jakarta Islamic Index (JII)
period 2014-2019. The sample used in this study were 36 samples using purposive sampling. The data in this
study were analyzed using descriptive analysis and panel data regression using Eviews 10.
The results of this study indicate that Islamic Social Reporting, Earnings Persistence, and Capital
Structure simultaneously influence the Earning Response Coefficient. Partially Islamic Social Reporting has a
negative effect on Earning Response Coefficient. Partially, earnings persistence and capital structure have no
effect on earnings response coefficient.
Keyword: Earning Response Coefficient, Islamic Social Reporting, Earnings Persistence, and Capital Structure.

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