INCOME

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Vol 6 No 2 (2025): INCOME : Jurnal Akuntansi dan Keuangan

Published: 2025-08-01

Articles

PENGARUH KONSERVATISME AKUNTANSI, LEVERAGE DAN DEFAULT RISK TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023 THE INFLUENCE OF ACCOUNTING CONSERVATISM, LEVERAGE, AND DEFAULT RISK ON EARNINGS RESPONSE COEFFICIENT (ERC) IN THE FOOD AND BEVERAGE SUBSECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2021-2023

Penulis : Tania Apriliyani; Pujianto Pujianto
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Prodi Akuntansi

Fakultas Ekonomi dan Bisnis

Universitas Wijaya Putra

Jl. Raya Benowo 1-3, Surabaya, Jawa Timur - Indonesia

Email : [email protected] / [email protected]