Accounting conservatism, Islamic social reporting, and earning responses coefficient: An empirical analysis

This research aims to determine the influence of accounting conservatism, sharia-based social performance disclosure and company size both partially simultaneously against earnings response (earnings coefficient). Empirical study Sub- sector property Real Estate companies registered in ISSI on Indonesia Stock Exchange period 2015-2018. The method used is descriptive verification with quantitative data. data collection technique non-participating observation. results concluded that conservatism was positively significantly influential response, has a positive significant effect affects simultaneous accounting, together have impact response.