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Aisyah Larasati
Universitas Muhammadiyah Gresik
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH GROWTH OPPORTUNITY DAN ESG DISCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT Aisyah Larasati; Anwar Hariyono
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 5 No 2 (2026): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/yz3e1428

Abstract

Earning Response Coefficient (ERC) reflects market responses to earnings information that vary across companies. This study examines the effects of Growth Opportunity and ESG Disclosure on ERC, with firm size and leverage as control variables, in post-pandemic manufacturing firms. Using a quantitative approach, 350 observations from 70 companies were analysed using multiple linear regression. The results show that Growth Opportunity has a significant negative effect on ERC, while ESG Disclosure, firm size, and leverage have no significant effect. Simultaneously, the variables do not significantly affect ERC. The adjusted R² of 1.1% indicates low explanatory power.            
Co-Authors Anwar Hariyono