Jurnal Nuansa Karya Akuntansi
Vol 3 No 1 (2025): Jurnal Nuansa Karya Akuntansi

Pengaruh Profitabilitas, Growth Opportunity, dan Leverage Terhadap Earnings Response Coefficient (ERC)

Aulia, Yusvita (Unknown)
Taqwa, Salma (Unknown)



Article Info

Publish Date
26 Apr 2025

Abstract

This research purpose to examine how the effect of profitability, growth opportunity, and leverage on earnings response coefficient. The companies used as the population in this research are banking companies listed on Indonesia Stock Exchange in 2020-2022. The sample was determined by using a purposive sampling method with the total sample obtained being 32 companies. The data analysis technique in this study used multiple linear regression analysis using the SPSS 27 program. Result of the analysis carried out, this research found that profitability and leverage have a significant effect on earnings response coefficient, while growth opportunity has no significant effect on earnings response coefficient. For further research, its hope that researchers will choose other variables that have an effect on earnings response coefficient.

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Journal Info

Abbrev

jnka

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Nuansa Karya Akuntansi (JNKA) is a scientific journal published 3 times a year (April, August, and Desember) by the Universitas Negeri Padang in collaboration with The Institute of Indonesia Chartered Accountant (IAI). Jurnal Nuansa Karya Akuntansi (JNKA) focus on the accounting education, ...