PENGARUH VOLUNTARY DISCLOSURE, INCOME SMOOTHING, DAN KONSERVATISME AKUNTANSI TERHADAP EARNINGS RESPONSE COEFFICIENT

Abstrak

This study aims to determine the effect of Voluntary Disclosure, Income Smoothing and Accounting Conservatism on the Earnings Response Coefficient of manufacturing companies in the consumer goods industry sector listed on the IDX for the 2017-2020 period. The sampling technique in this study using the Purposive Sampling method by going through several criteria obtained a sample of 70 companies.

The Earnings Response Coefficient with a t value of -0.0226 and sig 0.882. Income Smoothing has no effect on Earning Response Coefficient with t value -1.271 and sig 0.208. Accounting Conservatism has an effect on Earnings Response Coefficient with a t value of -7.247 and sig 0.000. Voluntary Disclosure, Income Smoothing and Accounting Conservatism simultaneously affect the Earnings Response Coefficient Ratio with a calculated F value of 19.227 and a sig value of 0.000. The value of the Coefficient of Determination (R2) of 0.453 indicates that the influence of Voluntary Disclosure, Income Smoothing and Accounting Conservatism on the Earnings Response Coefficient of 45.3% and the remaining 54.7% is influenced by other variables outside the study.