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All Journal ProBank: Jurnal Ekonomi dan Perbankan Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia JMM (Jurnal Masyarakat Mandiri) Jurnal Ilmiah Edunomika (JIE) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Abdi Psikonomi Jurnal Pijar : Studi Manajemen dan Bisnis Soedirman Accounting, Auditing and Public Sector Journal Jurnal Pengabdian Bukit Pengharapan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies
Ovi Itsnaini Ulynnuha
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Pengaruh Earning Persistence, Leverage, Profitability dan Firm Size Terhadap Earning Response Coefficient Fahreza Ihwan Nur Ardiansyah; Ovi Itsnaini Ulynnuha
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.7883

Abstract

Earning response coefficient (ERC) is a measure of how much abnormal stock return will be obtained by responding to unexpected earnings as profit information published by the company. The purpose of this study was to test and analyze the effect of earnings persistence, leverage, profitability and firm size on the earning response coefficient (ERC) in consumer goods sector companies consisting of primary and non-primary consumer goods companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique in this study used purposive sampling technique. A total of 82 companies have met the requirements as research objects so that the total sample used is 246 samples. The analysis method used in this study is the multiple linear regression analysis method. The results of the study show that the variables that affect the earning response coefficient are earning persistence. While leverage, profitability and firm size do not affect the earning response coefficient.
Co-Authors A'zizah, Laila Aji, Nur Prasetyo Andy Dwi Bayu Bawono Arsyad, Hambali Banu Witono Candra Kusuma Wardana Candra Kusuma Wardana Citra Nidia Sari Citra Nidia Sari Dewita Puspawati Donny Mahendra Pramadya Dwi Fitriyanto Eskasari Putri Fahreza Ihwan Nur Ardiansyah Fahreza Ihwan Nur Ardiansyah Fajar Kholillulloh Fauzan . Fitria A’zizah, Laila Oshiana Fuad Hudaya Fatchan Fuad Hudaya Fatchan Hafsari, Rania Naura Handayani, Meiga Trisna Hardina, Lulu Heppy Purbasari Indah Permata Dewi Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Laila Oshiana Fitria A’zizah Lintang Kurniawati Meiga Trisna Handayani Millati, Nabila Fida Mirawati, Silvia Ayu Muhammad Abdul Aris Mujiyati Mujiyati Mujiyati Novel Idris Abas Nur Andriyani Nur Prasetyo Aji Nursiam Pamungkas, Mahendra Rangga Dhia Majduddin Santi Putriani Syahrina Noormala Dewi, Syahrina Noormala Ulum, Halwa Qubailah Shobah Vica Fania Praditya Azzahra Wafiatun Mukharomah Zulfikar