Analisis Pengaruh Adopsi PSAK No. 24 Revisi 2010 dan Good Corporate Governance terhadap Earnings Response Coefficient pada Perusahaan Manufaktur yang Terdaftar di BEI

Fathonah Jamil, Jeni Wardi, Desrir Miftah


This study aims to analyze the effect of SFAS No. 24, revised 2010, the influence of post-employment benefits and good corporate governance (GCG) against earnings response coefficient (ERC) empirically. We use purposive sampling method to obtain data from about 29 companies listed in Manufacturing Indonesia Stock Exchange 2010-2013. These data afterward tested and analyzed by using Mean Difference Test (Paired Sample T-Test) as well as Multiple Linear Regression Analysis. We also use cumulative abnormal return (CAR) to measure whether the model is already fit to the research question.

This study found out that after the adoption of SFAS No. 24 Revised 2010, ERC is simultaneously greater than before adoption, with a significance value of 0.009 while the post-employment benefits also affect the ERC. Furthermore, it is concluded that the independent variables is simultaneously affect the dependent variable with a percentage of 69.3% whereas, other variables; EU, ΔKIP, SM, SIZE, and EU * ΔKIP only affecting the CAR partially. Another result of the analysis of statistical data found that ERC fully affect GCG through quality of earnings and partially UE, Dekom and KOMAUD affect the CAR partially. It is also noted that independent variables affect the dependent variable is concurrently with a percentage of 78.1%.

Keywords: PSAK 24 revisi 2010, Good Corporate Governance, Earnings response coefficient.

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