Jurnal Riset Akuntansi Terpadu
Vol 18, No 1 (2025)

Analysis Of Factors Affecting Earning Response Coefficient

Rakhmawati, Ita (Department of Accounting, Institut Agama Islam Negeri Kudus)
Agustina, Laila Fajri (Department of Accounting, Institut Agama Islam Negeri Kudus)



Article Info

Publish Date
21 Apr 2025

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

Copyrights © 2025






Journal Info

Abbrev

JRAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April ...