%A 1011031083 Tiya Marsela
%T PENGARUH ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARD TERHADAP EARNINGS RESPONSE COEFFICIENT
(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2009 ? 2012)
%X ABSTRACT
THE EFFECT ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARD ON EARNINGS RESPONSE COEFFICIENT
(Empirical Studies on Manufacturing Companies Registered in Indonesia Stock Exchange 2009 - 2012)
By
TIYA MARSELA
This research aims to analyze the effect adoption of international financial reporting standard on earnings response coefficient. Earnings response coefficient as a dependent variable and adoption of international financial reporting standard as an independent variable, with leverage, risk, size, and market to book value ratio as control variables.
The sample is taken with purposive sampling method and get 43 companies that suitable with criteria in this research. The periods that used in this research from 2009 ? 2012, and total of observation is 172 data. This research is examined by multiple linear regression, and classic assumption test for examining the fairness about research data.
The result of this research shows that adoption of international financial reporting standard have positive significant effect on earnings response coefficient. leverage as control variables have negative effect on earnings response coefficient, size have positive effect on earnings response coefficient, while risk and market to book value ratio does not effect on earnings response coefficient.
Keyword : Earnings Response Coefficient, Adoption of International Financial Reporting Standard, leverage, risk, size, and Market to Book Value Ratio.

ABSTRAK
PENGARUH ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARD TERHADAP EARNINGS RESPONSE COEFFICIENT
(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2009 ? 2012)
Oleh
TIYA MARSELA
Penelitian ini dilakukan untuk menguji secara empiris apakah adopsi International Financial Reporting Standard berpengaruh terhadap Earnings Response Coefficient, dengan menggunakan Earnings Response Coefficient sebagai variabel dependen dan adopsi International Financial Reporting Standard sebagai variabel independen, serta struktur modal, risiko sistematik, ukuran perusahaan dan Market to Book Value Ratio sebagai variabel kontrol.
Pengambilan sampel dilakukan dengan metode purposive sampling, dan diperoleh 43 perusahaan yang memenuhi kriteria dalam penelitian.Periode yang digunakan dalam penelitian yaitu tahun 2009? 2012, sehingga data observasi keseluruhan berjumlah 172 data.Pengujian dilakukan dengan analisis regresi linear berganda, dimana sebelumnya dilakukan uji asumsi klasik untuk menguji kelayakan dari data penelitian.
Hasil penelitian menunjukkan bahwa variabel adopsi International Financial Reporting Standard berpengaruh secara positif signifikan terhadap Earnings Response Coefficient. Variabel kontrol struktur modal berpengaruh negatif terhadap Earnings Response Coefficient, ukuran perusahaan berpengaruh positif terhadap Earnings Response Coefficient sedangkan risiko sistematik dan Market to Book Value Ratio tidak berpengaruh terhadap Earnings Response Coefficient.
Kata kunci : Earnings Response Coefficient, adopsi International Financial Reporting Standard, struktur modal, risiko sistematik, ukuran perusahaan dan Market to Book Value Ratio.
%C UNIVERSITAS LAMPUNG
%D 2014
%I FAKULTAS EKONOMI
%L eprints2714