ANALISIS SIKLUS HIDUP PERUSAHAAN, KOEFISIEN RESPON LABA, DAN PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
., Ruth
Subject
H Social Sciences (General)
Datestamp
2022-05-13 06:42:28
Abstract :
This research aims to test the impacts of every stages of firm life cycle towards earnings response coefficient and earnings persistence. The population in this research is all of manufacture companies listed in Indonesian Stock Exchange in 2011-2015. There are 62 companies selected as sample of research by using purposing sampling. Hypotheses test method is using Kruskall-Wallis Test because the datas do not fulfil the normality and homogenity test. The conclusion shows that: (1) Earnings Response Coefficient is not different on every stages of firm life cycle, and (2) Earnings Persistence id different on every stages of firm life cycle.
Keywords: Firm Life Cycle, Earnings Response Coefficient, Earnings Persistence