?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+PERSISTENSI+LABA%2C+GOOD+CORPORATE+GOVERNANCE%2C%0D%0ADAN+KONSERVATISME+TERHADAP+KOEFISIEN+RESPON+LABA%0D%0A(Studi+Pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek%0D%0AIndonesia+Periode+(2012-2016)&rft.creator=RIKA+YULIYANTI%2C++(1311031097)&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+menguji+pengaruh+persistensi+laba%2C+good+corporate%0D%0Agovernance%2C+dan+konservatisme+terhadap+koefisien+respon+laba.+Koefisien+respon%0D%0Alaba+diukur+menggunakan+hasil+slope+regresi+antara+cummulative+abnormal+return%0D%0Adengan+unexpected+earnings.+Populasi+dari+penelitian+ini+adalah+perusahaan%0D%0Amanufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia+(BEI)+tahun+2012+-2016.%0D%0ABerdasarkan+metode+purposive+sampling%2C+jumlah+sampel+yang+diperoleh+adalah%0D%0A195+perusahaan.+Sumber+data+diperoleh+dari+laporan+tahunan+perusahaan+yang%0D%0Aterdaftar+di+Bursa+Efek+Indonesia+pada+tahun+2012-2016.+Metode+analisis+data%0D%0Amenggunakan+analisis+regresi+linear+berganda+dengan+aplikasi+software+SPSS+22.%0D%0AHasil+penelitian+ini+menunjukkan+bahwa+variabel+kepemilikan+persistensi+laba%0D%0Aberpengaruh+positif+signifikan+terhadap+koefisien+respon+laba.+Sedangkan+variabel%0D%0Akepemilikan+manajerial+dan+komite+audit+tidak+berpengaruh+secara+signifikan%0D%0Aterhadap+koefisien+respon+laba.%0D%0AKata+kunci+%3A+Persistensi+laba%2C+good+corporate+governance%2C+konservatisme%2C%0D%0Akepemilikan+manajerial%2C+komite+audit%0D%0A%0D%0Aabstract%0D%0A%0D%0AThis+study+aims+to+examine+the+influence+of+earning+persistence%2C+managerial%0D%0Aownership%2C+audit+committee%2C+and+conservatism+to+the+earning+response+coefficient.%0D%0AThe+earning+response+coefficient+is+measured+by+the+result+of+regression+slope%0D%0Abetween+cummulative+abnormal+return+and+unexpected+earnings.+The+population%0D%0Aof+this+study+are+manufacturing+company+that+are+listed+on+Indonesia+stock%0D%0Aexchange+in+2012-2016.+Based+on+purposive+sampling+method%2C+the+total+obtained%0D%0Asamples+are+195+companies.+The+source+of+data+are+taken+from+annual+reports+of%0D%0Acompanies+that+are+listed+on+Indonesia+stock+exchange+in+2012-2016.+The+data%0D%0Aanalysis+method+is+using+multiple+linear+regression+with+SPSS+22+software%0D%0Aapplication.%0D%0AThe+result+of+this+study+found+that+earning+persistence+has+significant+positive%0D%0Aeffect+to+the+earning+response+coefficient.+While+the+variable+managerial%0D%0Aownership%2C+audit+committee%2C+and+conservatism+have+no+significant+effect+to+the%0D%0Aearning+response+coefficient.%0D%0AKeywords+%3A+Earning+persistence%2C+good+corporate+governance%2C+conservatism%2C%0D%0Amanagerial+ownership+%2C+audit+committee%2C+earning+response+coefficient.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-11-28&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29287%2F1%2FABSTRACT%2520%2528ABSTRAK%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29287%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29287%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++RIKA+YULIYANTI%2C+(1311031097)++(2017)+PENGARUH+PERSISTENSI+LABA%2C+GOOD+CORPORATE+GOVERNANCE%2C+DAN+KONSERVATISME+TERHADAP+KOEFISIEN+RESPON+LABA+(Studi+Pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Periode+(2012-2016).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F29287%2F