PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS SERTA STRUKTUR MODAL TERHADAP KOEFISIEN RESPON LABA

The objective of this study is to examine factors affect earnings response coefficient consist of size (measure by log natural assets), profitability (measure by return on assets), and growth (measured by sales growth). This study uses the manufacturing companies listed in Indonesia Stock Exchange a...

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Main Author: Rizaniar Khairani, (Author)
Format: Book
Published: 2017-01-24.
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520 |a The objective of this study is to examine factors affect earnings response coefficient consist of size (measure by log natural assets), profitability (measure by return on assets), and growth (measured by sales growth). This study uses the manufacturing companies listed in Indonesia Stock Exchange as a sample. The hypothesis in this study tested by using purposive sampling method. Selection of sample of 37 companies listed in Indonesia Stock Exchange in 2013-2015 resulting 22 companies that can be accepted as a sample. Testing the hypothesis in this study using Multiple Linear Regression Analysis with SPSS 21 and a significance level of 5%. The results of the testing showed that (1) the size of the company no significant effect on earnings response coefficients because it has a significance level of 0.091 is greater than the specified level α = 0.05, (2) profitability does not significantly influence the earnings response coefficient because it has a significance level amounted to 0.336 greater than the specified level α = 0.05, (3) the capital structure has a significant effect on earnings response coefficients because it has a significance level of 0.044 is greater than the specified level α = 0.05. 
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