Pengaruh Tingkat Pengungkapan Sukarela Dalam Laporan Tahunan Terhadap Koefisien Respon Laba

Abstract

<p class="Style3"><em>The objectives of the research is to find out the impact of luntaty disclosures </em><em>on earnings response coefficient (ERC). The populati n of this study was </em><em>public manufacturing companies listed at Jakarta Stoc Exchange in 2005 period. There were 31 manufacturing companies meet th criteria was chosen </em><em>as sample. This research is explanatory research, and th data analysis were </em><em>treated as cross-section. Earning persistence, systematic risk company </em><em>growth, leverage and company size which in prior stOies described ERC </em><em>variation, in this research used as controlling vaable. The research </em><em>hypothesis were tested using the multiple regression analysis. The result ofthis </em><em>research before and after use the which described ERC variation show that </em><em>voluntary disclosure had significantly negative influence on earnings response </em><em>coefficient</em></p><p class="Style3"><em>Keywords: Voluntary Disclosures, Earnings Response Coeficient</em></p><p class="Style3"><em><br /></em></p>