Jurnal Paradigma Akuntansi
Vol 4, No 1 (2022): January 2022

Faktor – Faktor Yang Memengaruhi Earnings Response Coefficient

Giofanny, Viriany (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta)



Article Info

Publish Date
20 Jan 2022

Abstract

The purpose of this study is to analyze the influence of Firm Size, Profitability, Leverage, and Company's Growth on Earnings Response Coefficient (ERC). This study uses 180 data samples of manufacturing company listed on the Indonesia Stock Exchange from 2017-2019. The sampling techniques used by using purposive sampling. This study uses Eviews 11.0 for windows software to process data. The results of this study show that Profitability has a positive and significant effect on the Earnings Response Coefficient (ERC) while Firm Size, Leverage, and Company's Growth have no significant effect on the Earnings Response Coefficient (ERC). The implication of this study is the need to increase management focus in generating profits which will increase the value of the Earnings Response Coefficient (ERC) which will bring a good signal for investors.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...