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All Journal Jurnal Paradigma Akuntansi
Leny Suharja, Ardiansya R
Fakultas Ekonomi dan Bisnis Universitas Tarumanegara
Economics, Econometrics & Finance Social Sciences

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Faktor Yang Mempengaruhi Erc Perusahaan Konsumsi Dan Aneka Industri Tahun 2015-2017 Leny Suharja, Ardiansya R
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.023 KB) | DOI: 10.24912/jpa.v1i2.4688

Abstract

This study aims to obtain empirical evidence regarding the influence of company size, profitability, growth opportunity, and leverage towards earnings response coefficients in manufacturing companies on consumer goods industry and miscellaneous industries sector listed on the Indonesia Stock Exchange during 2015-2017. The test using SPSS 21.0. This study use purposive sampling. The number of samples chosen are 90. The result of the t test show that company size has a positive and not significant to ERC, profitability has no significant and positive to ERC, growth opportunity has a significant and positive to ERC, and leverage has no significant to ERC. The results of the F test show that company size, profitability, growth opportunities, and leverage are simultant influence on earnings response coefficient.
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