E-Jurnal Akuntansi Universitas Udayana
Vol 13 No 2 (2015)

PENGARUH UKURAN PERUSAHAAN DAN RISIKO GAGAL BAYAR PADA KOEFISIEN RESPON LABA

L.P. Agustina Kartika Rahayu (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I.G.N Agung Suaryana (Fakultas Ekonomi dan Bisnis Universitas Udayana)

Article Info

Publish Date
03 Dec 2015

Abstract

The purpose of this study was to determine the effect of the size of the company and the risk of default on laba.Penelitian response coefficients is performed on companies listed in Indonesia Stock Exchange 2009-2013 period . Samples was determined using nonprobability sampling method is purposive sampling . The number of samples selected were 36 companies . Data analysis method used is linear regression analysis berganda.Berdasarkan analysis has been done , this study proves that the positive effect of firm size on earnings response coefficients . While the default risk of negative impact on earnings response coefficients .

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Journal Info
E-Jurnal Akuntansi Universitas Udayana
Website

Abbrev

Akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...