CD Skripsi
Pengaruh Timeliness, Risiko Sistematis (Beta), Profitabilitas, Presistensi Laba, Dan Pertumbuhan Perusahaan Terhadap Earning Response Coefficient (Erc) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2015-2019)
ABSTRACT
Earning Response Coefficient as a benchmark for investors to invest. Seeing the
phenomenon that is now happening a lot in the investment world, some companies
have failed in achieving their investment goals, namely getting a return on their
investment, especially in manufacturing companies. The purpose of this research
is to identify and analyze the factors that influence the earning response
coefficient. The type of data in this study is secondary data in the form of audited
financial statements of manufacturing companies listed on the Indonesia Stock
Exchange (IDX) in 2015-2019. The data is sourced from www.idx.co.id. Based on
the results of research that has been carried out through the stages of data
collection, data processing and data analysis from the results of the evaluation of
the research model as well as hypothesis testing, it is concluded that: Timeliness,
systematic risk, company growth has a significant and significant effect on
Earning Response Coefficient. Meanwhile, profitability and earnings persistence
have no significant and significant effect on ERC. it is hoped that further research
can expand the scope of its research by using other variables that can be factors
that affect the Earning Response Coefficient apart from timeliness variables,
systematic risk, profitability, earnings persistence and company growth. and is
expected to use a wider sample of data other than companies in the mining sector
and use the latest research year.
Keywords: Earnings Response Coeficient, Timeliness, Systematic Risk,
Profitability, Profit Persistence, Company Growth
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