DETERMINAN KOEFISIEN RESPON LABA

Abstract

Penelitian ini bertujuan untuk menguji pengaruh peluang bertumbuh, struktur modal dan risiko sistematik terhadap koefisien respon laba. Penelitian juga ditujukan untuk menguji peran struktur modal dan risiko sistematik dalam memediasi pengaruh peluang bertumbuh terhadap koefisien respon laba. Populasi penelitian terdiri dari perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012 sampai 2014. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Berdasarkan purposive sampling, 27 perusahaan menjadi sampel penelitian. Hasil penelitian menunjukkan variabel peluang bertumbuh tidak berpengaruh terhadap struktur modal. Variabel peluang bertumbuh tidak berpengaruh terhadap risiko sistematik. Variabel peluang bertumbuh tidak berpengaruh terhadap koefisien respon laba. Variabel struktur modal risiko sistematik berpengaruh terhadap koefisien respon laba. Sedangkan pengaruh mediasi, struktur modal dan risiko sistematik tidak memiliki peran dalam memediasi pengaruh peluang bertumbuh terhadap koefisien respon laba. Untuk itu penelitian selanjutnya dapat menggunakan populasi yang lebih spesifik menurut jenis industrinya. The purpose of this research is to examine the influence of growth opportunities, capital structure variable and systematic risk to earnings response coefficient. The research also intended to determine whether there is influence of capital structure and systematic risk in mediating the relationship growing opportunities for earnings response coefficients. The population of this research are all consumption goods industry sector companies listed in Indonesia Stock Exchange 2012-2014. The sampling technique used in this research is purposive sampling. Using purposive sampling technique, 27 companies is used as research sample. The result of this research showed that the variable growth opportunities did not affect to capital structure. Variable of growth opportunities did not affect to systematic risk. Variables of growth opportunities did not affect to the earnings of response coefficient. While capital structure variable and systematic risk were affected to earnings response coefficient. Based on mediation influence, capital structure and systematic risk did not have influence in mediating growth opportunities influence to earnings response coefficient. For that further research could use a more specific population according to type of industry.

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