Authors:

I Putu Sudarma, Ni Made Dwi Ratnadi

Abstract:

“Earnings quality is important for those who use financial statements for purposes of the contract and making investment decisions . One measure of the quality of earnings is Earnings Response Coefficient ( ERC ) . The purpose of this study was to determine the effect of Voluntaray Disclosure on Earnings Response Coefficient . This research was conducted on companies listed in Indonesia Stock Exchange 2009-2013 period . Samples was determined using the method of probability sampling is stratified random sampling . The number of samples selected were 347 companies observations . Data analysis method used is a simple linear regression analysis . Based on the analysis that has been done , this study proves that voluntary disclosure negative effect on the ERC . On average a relatively small voluntary disclosure causes voluntary disclosure by the company less response or give a negative signal to the users of financial statements .”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-11499

Published

2015-08-31

How To Cite

SUDARMA, I Putu; RATNADI, Ni Made Dwi. PENGARUH VOLUNTARY DISCLOSURE PADA EARNINGS RESPONSE COEFFICIENT.E-Jurnal Akuntansi, [S.l.], v. 12, n. 2, p. 339-357, aug. 2015. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-11499. Date accessed: 28 Aug. 2025.

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Issue

Vol 12 No 2 (2015)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License