PENGARUH OPINI AUDIT, KONSERVATISME AKUNTANSI, GOOD CORPORATE GOVERNANCE, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018

Abstract

This study aims to analyse the influence of audit opinion, accounting conservatism, good corporate governance, and disclosure of corporate social responsibility to earnings response coefficients in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The companies that were sampled in this study were 86 companies with sample data totalling 258 observations. The sampling method is based on purposive sampling. The data analysis method used is descriptive statistical analysis, classic basic assumption, and multiple linear analysis, and data processing using version 23. Statistical Package for Social Science (SPSS) program. The results of the study show that accounting conservatism and good corporate governance do not affect earnings response coefficient, while audit opinion and disclosure of corporate social responsibility negatively affect earnings response coefficient.