International Journal of Social and Management Studies (IJOSMAS)
Vol. 3 No. 2 (2022): International Journal of Social and Management Studies (IJOSMAS)

The Effect of Systematic Risk, Operating Cash Flow and Growth Opportunities on Future Earnings Response Coefficients (FERC), Working Capital as A Moderation Variable

Wiguna, Sunanta (Unknown)
Murwaningsari, Etty (Unknown)

Article Info

Publish Date
21 Jan 2022

Abstract

Purpose this research to analyze effect of systematic risk (SR), operating cash flow (OCF) and also growth opportunities (Growth) on the future earnings response coefficient (FERC) moderated by working capital requirements (WCR). This quantitative study uses 245 data on manufacturing companies listed Indonesia Stock Exchange period 2015-2019. Analysis technique utilized multiple linear regression. The Results indicate that SR has significant negative effect on FERC while growth has no effect on FERC. WCR as moderation of the effect of SR and Growth on FERC weakens the previous effect. OCF was eliminated in the study. Timeliness as control variable has significant effect on FERC while Size, Profitability and Leverage have no effect on FERC.

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Journal Info
International Journal of Social and Management Studies (IJOSMAS)
Website

Abbrev

ijosmas

Publisher

Universitas Pelita Harapan

Subject

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Description

International Journal of Social and Management Studies (IJOSMAS) is a peer-reviewed bimonthly journal that publishes empirical, conceptual and review papers of exceptional quality that contribute to enrich business administration thinking .The objective of the Journal is to disseminate knowledge, ...