PENGARUH PERUBAHAN KEWAJIBAN IMBALAN KERJA TERHADAP EARNINGS RESPONSE COEFFICIENT DENGAN RETURN ON EQUITY SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Tahun 2015-2017)

FIRAYANTI KUSUMA PRADIANA, FIRAYANTI KUSUMA PRADIANA (2019) PENGARUH PERUBAHAN KEWAJIBAN IMBALAN KERJA TERHADAP EARNINGS RESPONSE COEFFICIENT DENGAN RETURN ON EQUITY SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Tahun 2015-2017). Bachelor thesis, UNIVERSITAS ISLAM MAJAPAHIT MOJOKERTO.

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Abstract

ABSTRACT Pradiana, Firayanti Kusuma 2018. The Influence of Changes in Employee Benefits Obligations Against Earnings Response Coefficient with Return on Equity as Intervening Variables Empirical Studies in Manufacturing Companies 2015-2017. Thesis, Accounting Study Program, Faculty of Economics, Majapahit Islamic University (UNIM) Advisor I : Hari Setiono, SE., M.Si Advisor II : Tatas Ridho Nugroho, S.Pd., M.Pd The purpose of this study is to examine the influence of Effect changes in employee benefit obligations on Earnings Response coefficient in manufacturing companies listed on the Indonesia Stock Exchange 2015-2017 period. It also attempts to examine whether return on equity mediate the employee benefit obligations and earnings respnnse coefficient. The research method with data obtained through purposive sampling method. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange 2015-2017 period. Total sample is 94 companies for 3 years so we get as much data as 282 for then analyzed with path analysis technique. The data is analyzed using SPSS 22 program. The results showed that there was no direct effect of employee benefits obligations on earnings response coefficient. While changes in employee benefit obligations indirectly affect earnings response coefficient with return on equity as an intervening variable Keywords : Employee benefits obligations, earnings response coefficient, return on equity

Item Type: Skripsi/Thesis (Bachelor)
Uncontrolled Keywords: Employee benefits obligations, earnings response coefficient, return on equity
Subjects: 0 Majapahit Islamic University Subject Areas > Fakultas Ekonomi > Akuntansi
Divisions: Faculty of Economics > Accounting
Depositing User: Perpus Unim
Date Deposited: 13 Mar 2019 07:31
Last Modified: 02 Apr 2019 06:07
URI: http://repository.unim.ac.id/id/eprint/322

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