PENGARUH KONSERVATISMA LABA TERHADAP KOEFISIEN RESPON LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Earnings response coefficient with conservatism financial statement appears due to the
financial statement, particularly, a earning is a part that always is included in the financial statement
causing the market reaction.. This research is aimed at showing empirically the influence of earning
conservatism toward the earning response coefficient of manufacture companies listed in Indonesia
Stock Exchange (BEI).The method used in this research is quantitative analysis by an approach of
arithmetic calculation gained from secondary sources of an annual loss and earning statement which
is furthermore converted to SPSS version 16. The observation is done for 4 years long i.e. from
2006 to 2009.The conclusion of the research shows that the earning conservatism affects
significantly toward the earnings response coefficient. This means also that earning conservatism
affect the market about the earnings informed or published in the stock exchange.