The effect of risk, growth, firm size, capital structure, and earnings persistence on earnings response coefficient

2020 ◽  
pp. 290-296
Author(s):  
Z. Naimah ◽  
A.T. Rahma
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Earnings Persistence ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response

scholarly journals PENGARUH CORPORATE SOCIAL RESPONBILITY, PERSISTENSI LABA, DAN STRUKTUR MODAL TERHADAP EARNINGS RESPONSE COEFFICIENT

2016 ◽  
Vol 11 (1) ◽  
pp. 1 ◽  
Author(s):  
Abdur Rahman Dalimunthe
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Earnings Persistence ◽  
Purposive Sampling ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Corporate Social

This study aims to examine the factors that influence the Earnings Response Coefficient on state-owned companies go public listed in Indonesia Stock Exchange. These factors are the corporate social responbility, earnings persistence, and capital structure.The study‟s population is a go-public SOEs company which is listed in Indonesia Stock Exchange within 2008-2011 period. The research sample using purposive sampling. Number of companies studied were 14 (fourteen) as samples and were taken by using purposive sampling method on state-owned companies went public within 2008-2011 period in Indonesia Stock Exchange, bringing the total observations in this research were 56 observations. Methods of data analysis use multiple linear regression analysis. Hypothesis tests using the t test and F test. These results indicate that corporate social responbility, earnings persistence, and capital structure affect the earnings response coefficient simultaneously at the state-owned company publicly traded on the Indonesia Stock Exchange listed period 2008-2011. Only the persistence of earnings are not significantly influence the earnings response coefficient. However, corporate social capital structure responbility and significant negative effect on earnings response coefficient. Keywords: corporate social responsibility, the persistence of earnings, capital structure, earnings response coefficient

scholarly journals PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN KEBIJAKAN DIVIDEN TERHADAP KOEFISIEN RESPON LABA

ETIKONOMI ◽  
2015 ◽  
Vol 13 (2) ◽  
Author(s):  
Nana Novianti
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Capital Structure ◽  
Firm Size ◽  
Dividend Policy ◽  
Accounting Conservatism ◽  
Earnings Response Coefficients ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response

The aim of this research is to empirically examine the influence of the capital structure, firm size and dividend policy of the earnings response coefficients and the influence of conservatism accounting as moderation variable. Techniques of data analysis in this study used moderated regression Analysis. The results of this study showed that partially results of the study showed that capital structure and firm size had negatif and significant effect on earnings response coefficients, but the dividend policy had not significant effect on earnings response coefficients. Capital structure had does not affect accounting conservatism moderated the earnings response coefficient; firm size moderated accounting  conservatism and dividend policy had an affect on moderated  accounting conservatism effect on earnings response coefficientsDOI: 10.15408/etk.v13i2.1882

scholarly journals RESPON INVESTOR ATAS SINYAL LABA, PELUANG BERTUMBUH, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2014-2018

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Jessica Jessica ◽  
Ari Hadi Prasetyo
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Stock Exchange ◽  
Earnings Persistence ◽  
Company Size ◽  
Manufacturing Companies ◽  
Growth Opportunities ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response

This study aims to examine the financial performance of public companies viewed from the effects of earnings persistence, growth opportunities, profitability, capital structure, and company size that affect market response to earnings information measured using earnings response coefficient (ERC). From the perspective of the Signaling theory, management releases information related to the company's performance for investors regarding the company's actual fundamental condition. Companies that have a competitive advantage and good financial performance, have the potential to generate high profits because the company able to manage its resources in the perspective of Resources Based Theory, but in the context of Agency Theory the agent's relationship with the principal, causes agency problems due to differences in interests caused agency conflict. This study uses a sample of 31 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. Based on the results of the regression analysis, it can be concluded that there are enough dependent variables together that significantly influence the earnings response coefficient. The results of this study indicate enough evidence is found that earnings persistence has a positive effect on ERC. Also, growth opportunities influence ERC and give a negative direction. While the capital structure, profitability, and size of the company were not found enough evidence of influence on ERC.Keywords: earnings persistence, growth opportunities, capital structure, profitability, company size, and earnings response coefficient.

scholarly journals PENGARUH UKURAN PERUSAHAAN, LEVERAGE, RISIKO SISTEMATIK, DAN INVESTMENT OPPORTUNITY SET TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2014

2018 ◽  
Vol 20 (3) ◽  
pp. 463
Author(s):  
Ivan Kurnia, Sufiyati
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Systematic Risk ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Investment Opportunity Set ◽  
Earnings Response

The purpose of this research is to gain empirical evidence about the influence of firm size, leverage, systematic risk, and investment opportunity set on earnings response coefficient on manufacturing companies listed in Indonesia Stock Exchange for 2012-2014. Samples selected by using purposive sampling method. This research used a sample of one hundred fourty one manufacturing companies. The result of this research indicate that only systematic risk have an influence on earnings response coefficient while firm size, leverage, and investment opportunity set has not an influence on earnings response coefficient. For a better results, further research may add another variable that influence on earnings response coefficient.

scholarly journals The Effect of Earnings Management and Earnings Persistence on Earnings Response Coefficient: Evidence from Indonesia

2018 ◽  
Vol 6 (1) ◽  
pp. 59
Author(s):  
Suwarno .
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Earnings Persistence ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of earnings management and earnings persistence on earnings response coefficient. The sample of research is consumer sector company period 2013 - 2016 which listed in Indonesia stock exchange. The results showed that earnings management had a negative effect not significant on the income response coefficient. The earnings management will reduce the quality of earnings that will negatively reacted investors. While earnings persistence positive effect on earnings response coefficient.

scholarly journals Analisis Pengaruh Beta, Leverage, Dividend Payout Ratio, dan Earnings Persistence terhadap Earnings Response Coefficient pada Indeks Kompas 100

2014 ◽  
Vol 1 (02) ◽  
pp. 121-135
Author(s):  
Dwi Husiano ◽  
Suratno Suratno
Keyword(s):  
Stock Prices ◽  
Systematic Risk ◽  
Jel Classification ◽  
Earnings Persistence ◽  
Growth Opportunities ◽  
Dividend Payout ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
The Relationship

ABSTRACT Earnings response coefficient (ERC) reflects the strength of the relationship between income with stock prices. This study aimed to analyze the determinants of the ERC. The population was 100 companies included in the Kompas 100 Index. Tests carried out by multiple regression test. The results show that the leverage, dividend payout ratio affects the ERC, while systematic risk and growth opportunities not significant effect on the ERC. The results are expected to contribute to the issuer, that the consideration of investors to invest in the stock market especially Kompas 100 Index shown to be affected by the level of risk and ividend payout ratio. ABSTRAK Earnings response coefficient (ERC) mencerminkan kekuatan hubungan antara laba dengan harga saham. Penelitian ini bertujuan untuk menganalisis faktor-faktor penentu ERC. Populasi adalah 100 perusahaan yang masuk dalam Indeks Kompas 100. Pengujian dilakukan dengan uji regresi berganda. Hasil pengujian menunjukkan bahwa leverage, dividend payout ratio berpengaruh terhadap ERC, sementara systematic risk dan growth opportunities berpengaruh tidak signifikan terhadap ERC. Hasil penelitian diharapkan yang dapat memberikan kontribusi kepada emiten, bahwa pertimbangan investor untuk berinvestasi di pasar modal khususnya saham yang Indeks Kompas 100 terbukti dipengaruhi oleh tingkat resiko dan rasio pembayaran deviden. JEL Classification: G14, G30

PENGARUH LEVERAGE, KESEMPATAN BERTUMBUH DAN UKURAN PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA

Equity ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 129
Author(s):  
Meita Alifiana ◽  
Praptiningsih Praptiningsih
Keyword(s):  
Firm Size ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Growth Opportunities ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Auditor Quality ◽  
Earnings Response

This study aims to examine the variables of leverage, growth opportunities and the size of the companies that influence the earnings response coefficient. The purpose of the research is to empirically test the influence of Leverage, Growth Opportunities and Firm Size towards Earnings Response Coefficient. This research used 60 property & real estate companies listed on the Indonesia Stock Exchange in 2012-2014. The sampling technique used in this research was purposive sampling, based on criteria there are 35 companies and tested with multiple regression analysis. The type of data used is secondary data obtained from www.idx.co.id and www.yahoo.finance.com. These result indicate that that Leverage, Growth Opportunities and Firm Size has no significant effect on the Earnings Response Coefficient. The ability of independent variables (Leverage, Growth Opportunities and Firm Size) in explaining the dependent variable (Earnings Response Coefficient) is 0,9%. The remaining 99,1% is explained by another variables such as systematic risk, earning persistance, profitability, voluntary disclosure, auditor quality and others.

scholarly journals The effect of company size, company growth, earnings growth, and capital structure on earnings response coefficient

2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Ratih Tri Indah Sari ◽  
Nuraini Rokhmania
Keyword(s):  
Capital Structure ◽  
Firm Growth ◽  
Sampling Technique ◽  
Company Size ◽  
Manufacturing Companies ◽  
Earnings Growth ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Company Growth

Profit & Loss Statement becomes a consideration for investors in making stock transactions. Earnings response coefficient shows the attitude of an investor’s transaction in profit expectancy before or after the publication of the company’s financial statement. The purpose of this study is to examine factors that affect earnings response coefficient. The object of this research is consumer goods manufacturing companies listed on the Indonesia Stock Exchange during 2013-2017. The independent variables used are company size, company growth, earnings growth, and capital structure, while the dependent variable used is earnings response coefficient. The sampling technique used in this research is purposive sampling. Data analysis is done using multiple regression analysis. The results of this study show that earnings growth has a positive effect on earnings response coefficient, but firm size, firm growth, and capital structure have no effect on earnings response coefficient.

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