EARNINGS RESPONSE COEFFICIENT: ANALISIS BERDASAR AUDIT SWITCHING DAN KEPEMILIKAN ASING DALAM PERSPEKTIF TEORI SINYAL

This research has detected that the effect of audit switching and foreign ownership Earnings Reponse Coefficient. type is an empirical study. Dataobtained from Indonesia Stock Exchange web www.idx.co.id www.yahoofinance.com with purposive sampling method a total 211 companies in 2014-2017 period. And analysis this study multiple linear regression method. Based on results hypothesis testing shows that: 1) Audit Switching no Response Coefficient, seen voluntary audits all manufacturing for period not identified between Big 4 non KAP. 2) Foreign namely presence gives positive signal to company regarding stock prices earnings quality.