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