?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+ADOPSI+INTERNATIONAL+FINANCIAL+REPORTING+STANDARD+TERHADAP+EARNINGS+RESPONSE+COEFFICIENT%0D%0A(Studi+Empiris+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+BEI+2009+%E2%80%93+2012)&rft.creator=TIYA+MARSELA+%2C+1011031083&rft.subject=+&rft.subject=Karya+Karya+Umum+%3D+000&rft.description=ABSTRAK+INDONESIA%0D%0A%0D%0APenelitian+ini+dilakukan+untuk+menguji+secara+empiris+apakah+adopsi+International+Financial+Reporting+Standard+berpengaruh+terhadap+Earnings+Response+Coefficient%2C+dengan+menggunakan+Earnings+Response+Coefficient+sebagai+variabel+dependen+dan+adopsi+International+Financial+Reporting+Standard+sebagai+variabel+independen%2C+serta+struktur+modal%2C+risiko+sistematik%2C+ukuran+perusahaan+dan+Market+to+Book+Value+Ratio+sebagai+variabel+kontrol.%0D%0APengambilan+sampel+dilakukan+dengan+metode+purposive+sampling%2C+dan+diperoleh+43+perusahaan+yang+memenuhi+kriteria+dalam+penelitian.Periode+yang+digunakan+dalam+penelitian+yaitu+tahun+2009%E2%80%93+2012%2C+sehingga+data+observasi+keseluruhan+berjumlah+172+data.Pengujian+dilakukan+dengan+analisis+regresi+linear+berganda%2C+dimana+sebelumnya+dilakukan+uji+asumsi+klasik+untuk+menguji+kelayakan+dari+data+penelitian.%0D%0AHasil+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%2C+ukuran+perusahaan+berpengaruh+positif+terhadap+Earnings+Response+Coefficient+sedangkan+risiko+sistematik+dan+Market+to+Book+Value+Ratio+tidak+berpengaruh+terhadap+Earnings+Response+Coefficient.%0D%0AKata+kunci+%3A+Earnings+Response+Coefficient%2C+adopsi+International+Financial+Reporting+Standard%2C+struktur+modal%2C+risiko+sistematik%2C+ukuran+perusahaan+dan+Market+to+Book+Value+Ratio.%0D%0A%0D%0AABSTRAK+INGGRIS%0D%0A%0D%0AThis+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%2C+with+leverage%2C+risk%2C+size%2C+and+market+to+book+value+ratio+as+control+variables.%0D%0AThe+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+%E2%80%93+2012%2C+and+total+of+observation+is+172+data.+This+research+is+examined+by+multiple+linear+regression%2C+and+classic+assumption+test+for+examining+the+fairness+about+research+data.%0D%0AThe+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%2C+size+have+positive+effect+on+earnings+response+coefficient%2C+while+risk+and+market+to+book+value+ratio+does+not+effect+on+earnings+response+coefficient.%0D%0AKeyword+%3A+Earnings+Response+Coefficient%2C+Adoption+of+International+Financial+Reporting+Standard%2C+leverage%2C+risk%2C+size%2C+and+Market+to+Book+Value+Ratio.&rft.publisher=Fakultas+ekonomi+dan+bisnis&rft.date=2014-08-13&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F2%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F4%2FLEMBAR%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F5%2FLEMBAR%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F6%2FLEMBAR%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F7%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F8%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F9%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F10%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F11%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F12%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F13%2FDAFTAR%2520GAMBAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F14%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F15%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F16%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F17%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F18%2FBAB%2520V.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F19%2FDAFTAR%2520PUSTAKA.pdf&rft.identifier=++TIYA+MARSELA+%2C+1011031083++(2014)+PENGARUH+ADOPSI+INTERNATIONAL+FINANCIAL+REPORTING+STANDARD+TERHADAP+EARNINGS+RESPONSE+COEFFICIENT+(Studi+Empiris+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+BEI+2009+%E2%80%93+2012).++Fakultas+ekonomi+dan+bisnis%2C+Universitas+Lampung.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F4728%2F