Fitria Pradandari, - and Zaenal Fanani, - and Khusnul Prasetyo, - and Agus Widodo Mardijuwono, Drs., M.Si., Ak (2014) Meta-Analysis: a Decade Study about the Determinants of Earnings Response Coefficient (ERC) in Indonesia. The Indonesian Journal of Accounting Research, 17 (1). pp. 57-92. ISSN pISSN: 2086-6887, eISSN: 2655-1748

	Text (Artikel) AgusWM_Artikel401_Meta-Analysis-a-Decade.pdf Download (1MB)
	Text (Similarity Test) AgusWM_Similarity401_Meta-Analysis.pdf Download (5MB)
	Text (Kualitas Karil) AgusWM_KualitasKaril401.pdf Download (625kB)

Abstract

This research tries to study the determinants of earnings response coefficients (ERC) with 10-year data from published and unpublished journals in Indonesia. The purpose of this research is to examine the association between earnings growth, earnings predictability, earnings persistence, industry type, capital structure, auditor quality, income smoothing, timeliness, firm size, gain/loss of foreign currency transaction, beta risk, voluntary disclosure, CSR disclosure, and audit committee with the ERC. This research applies the meta-analysis technique developed by Hunter et al. (1982) to a sample of 20 articles published from 2002 until 2011 to cumulate and integrating across studies. The articles used are selected studies from five publicly accredited journal in Indonesia and Simposium Nasional Akuntansi (SNA) as the representative of an unpublished journal. This research shows that earning persistence, earnings growth, earnings predictability, beta risk, industry type, audit quality, CSR disclosure, timeliness, audit committee, and transaction gains (losses) are the factors which significantly associate with the ERC. Meanwhile, capital structure, firm size, income smoothing, and voluntary disclosure are found to be not significantly associated with the ERC. Thus, ten variables found to be the robust test determinants of ERC. This research is an integrated study that never done before in the ERC research.

Actions (login required)

View Item