CD Skripsi

ANALISIS FAKTOR – FAKTOR YANG MEMENGARUHI EARNING RESPONSE COEFICIENT (ERC) ( STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015 -2019 )

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This research aims to examine the influence of timeliness on the earning
response coefficient, the influence of systematic risk on the earning response
coefficient, the influence of profitability on the earning response coefficient, the
influence of leverage on the earning response coefficient and the influence of
company growth on the earning response coefficient. The objects of this research are
all Manufacturing Sector Companies listed on the IDX for the 2015-2019 period. The
population in this research is all manufacturing companies listed on the Indonesia
Stock Exchange for the 2015-2019 period, totaling 138 companies, while the sample
selection method used purposive sampling, so that a sample size of 92 companies was
obtained. The data were analyzed using the multiple linear regression method with
the help of the SPSS version 17 program. The variables studied were the earnings
response coefficient as the dependent variable and timeliness, systematic risk,
profitability, leverage and company growth as the independent variables.
The research results show that timeliness influences the earning response
coefficient, systematic risk influences the earning response coefficient, profitability
influences the earning response coefficient, leverage influences the earning response
coefficient and company growth influences the earning response coefficient. These
results show that earnings announcements are influenced by several factors, such as
financial and non-financial factors and technical and non-technical factors, so it can
be concluded that the earnings response coefficient can influence the stability of the
company's overall performance.
Keywords: Earning Response Coefficient, Timeliness, Systematic Risk,
Profitability, Leverage, Company Growth

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1702121964

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1702121964

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

MANAJEMEN

Info Detail Spesifik

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Pernyataan Tanggungjawab

GUNTUR

Versi lain/terkait

Lampiran Berkas

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