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All Journal Jurnal Riset Akuntansi Terpadu
Rakhmawati, Ita
Department of Accounting, Institut Agama Islam Negeri Kudus
Economics, Econometrics & Finance

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Analysis Of Factors Affecting Earning Response Coefficient Rakhmawati, Ita; Agustina, Laila Fajri
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.31298

Abstract

This research tests the influence of five variables independent , namely risk systematic , capital structure, opportunity grow , size companies , and Islamic social reporting (ISR) regarding variable dependent , namely earning response coefficient (ERC). Earnings Response Coefficient (ERC) is coefficient that measures how much strong profit company influence price stocks . Research This use approach quantitative . Population from study This are 43 companies registered with JII during period 2020-2023. The sample was selected use method purposive sampling as much as 19 companies . Data analyzed use method panel data regression with Eviews 12 software assistance . Research results show that risk systematic influential significant in a way positive towards ERC, the opportunity grow influential significant in a way negative against ERC, size company influential significant in a way negative against ERC. While Capital structure and ISR are not influential against ERC
Co-Authors Agustina, Laila Fajri