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.

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 VOLUNTARY DISCLOSURE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG SAHAM TERDAFTAR DI INDEKS SYARIAH PADA BURSA EFEK INDONESIA

2018 ◽  
Vol 18 (1) ◽  
Author(s):  
Wahyuddin Albra ◽  
Afiza Fadila
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Corporate Social

This research was conducted to analyze the influence of Voluntary disclosure andCorporate social responsibility toward Earnings response coefficient at manufacturingcompanies in Islamic Index of Indonesia Stock Exchange during 2012-2014. Thedata used in this research was secondary data and there were 29 samples taken by applying Purposive sampling technique. The method of data analysis was Multiple linearregression and Classical Assumption test. The result of analysis simultaneouslyindicated that the Voluntary disclosure influenced significantly on Earning responsecoefficient at manufacturing companies in Jakarta Islamic Index with the level ofsignificance about 0.000. Corporate Social Responsibility influenced positively andsignificantly toward Earning response coefficient at manufacturing companies inJakarta Islamic Index with the level of significance about 0,000. Simultaneously,Voluntary disclosure and Corporate social Responsibility influenced positively andsignificantly on the Earning Response Coefficient at manufacturing companies inJakarta Islamic Index.

scholarly journals Analisis Pengaruh Tingkat Laba Bersih Dan Ukuran Perusahaan Terhadap Koefisien Respon Laba

2020 ◽  
Vol 15 (2) ◽  
pp. 49-58
Author(s):  
Dian Pilinaung ◽  
Hastutie Andriati ◽  
Pascalina Sesa
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Company Size ◽  
Net Income ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Comprehensive Picture ◽  
Research Population

  Abstract This research aims to test and analyze empirically the effect of the level of net income and company size on the earnings response coefficient of the empirical study of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. This study uses a quantitative approach with the research population, namely companies included in the research. in the manufacturing sector listed on the Indonesia Stock Exchange in 2014, 2015, 2016, 2017 and 2018. Financial report data can be obtained through access to www.idx.co.id. The population in this study were 163 manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The number of samples used in this study was 44 company samples. The analysis technique used in this research is multiple linear regression in order to obtain a comprehensive picture of the relationship between the independent and dependent variables. Based on the results of this study, the level of net income has a significant effect on the earnings response coefficient with a significant value of 0.022. Meanwhile, company size has no significant effect on the earnings response coefficient with a significant value of 0.970. Keywords: level of net income; firm size; earnings response coefficient. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris adanya pengaruh tingkat laba bersih dan ukuran perusahaan terhadap koefisien respon laba studi empiris perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014 sampai 2018. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi penelitiannya yaitu perusahaan-perusahaan yang termasuk dalam sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014, 2015, 2016, 2017 dan 2018. Data laporan keuangan dapat diperoleh melalui akses ke www.idx.co.id. Populasi pada penelitian ini sebanyak 163 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Jumlah sampel yang digunakan pada penelitian ini sebayak 44 sampel perusahaan. Teknik analisa yang digunakan dalam penelitian ini adalah regresi linier berganda agar dapat memperoleh gambaran yang menyeluruh mengenai hubungan variabel independen dan variabel dependen. Berdasarkan hasil penelitian ini tingkat laba bersih berpengaruh signifikan terhadap koefisien respn laba dengan nilai signifikan sebesar 0,022. Sedangkan ukuran perusahaan tidak bepengaruh signifikan terhadap koefisien respon laba dengan nilai signifikan sebesar 0,970. Kata Kunci : Tingkat laba bersih; Ukuran perusahaan; Koefisien respon laba.

scholarly journals PROFITABILITAS, LEVERAGE, PERSISTENSI LABA DAN EARNING RESPONSE COEFFICIENT: MODERASI UKURAN PERUSAHAAN

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Mukhtar A Adam ◽  
Nurdin Nurdin ◽  
Muhammad Tahrim Imam
Keyword(s):  
Stock Exchange ◽  
Panel Data Analysis ◽  
Earnings Persistence ◽  
Company Size ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Earnings Response Coefficient ◽  
Test Tool ◽  
Response Coefficient ◽  
Earnings Response

Tujuan penelitian ini adalah: untuk menguji pengaruh profitabilitas, leverage dan persistensi laba terhadap earning response coefficient, serta untuk menguji efek moderasi ukuran perusahaan terhadap earning response coefficient dengan variable independen profitabilitas, leverage dan persistensi laba. Pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jumlah sampel penelitian adalah sebanyak 31 sampel. Metode analisis dalam penelitian ini adalah analisis data panel dengan menggunakan eviews sebagai alat uji statistik. Hasil penelitian ini menunjukan bahwa profitabilitas, leverage dan persistensi laba tidak berpengaruh terhadap earning reponse coefficient. Ukuran perusahaan mampu memoderasi pengaruh profitbilitas dan leverage pada earning response coefficient. Ukuran perusahaan tidak mampu memoderasi pengaruh persistensi laba pada earning response coefficien.Kata Kunci: Profitabilitas, Leverage, Persistensi Laba, Ukuran Perusahaan, dan Earning Response CoefficientThe purpose of this research is: to examine the effect of profitability, leverage and earnings persistence on earning response coefficient, and to examine the effect of moderation of company size on earning response coefficient with independent variables profitability, leverage and earnings persistence. In manufacturing companies listed on the Indonesia Stock Exchange. The number of research samples is 31 samples. The method of analysis in this study is panel data analysis using eviews as a statistical test tool. The results of this research indicate that profitability, leverage and earnings persistence have no effect on the earning response coefficient. company size is able to moderate the effect of profitability and leverage on earnings response coefficient. company size is not able to moderate the effect of earnings persistence on earnings response coefficient.Keywords: Profitability, Leverage, Earnings Persistence, Company Size, and Earning Response Coefficient

scholarly journals Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage on Earnings Response Coefficient (ERC)

2020 ◽  
Vol 5 (1) ◽  
pp. 21-35
Author(s):  
Noer Noer Sasongko ◽  
Ragil Kuning Puspawati ◽  
Kusuma Wijayanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response ◽  
Corporate Social

This study aims to examine the effect of corporate social responsibility (CSR), company size, profitability and leverage on earnings response coefficient (ERC). This type of research is quantitative. The type of data used is secondary data obtained from www.idx.co.id.The population used in this study is manufacturing companies that was listed on the Indonesia Stock Exchange during the 2015-2018 period. While this research sample was determined by purposive sampling method in accordance with predetermined criteria. The analytical method used is multiple linear regression analysis.The results of this study indicate that what has an effect on earnings response coefficient is corporate social responsibility and company size. While profitability and leverage have no effect on earnings response coefficient. Keywords: corporate social responsibility, company size profitability, leverage, earnings response coefficient

scholarly journals Profitability Determinant and the Effect of Capital Structure

2020 ◽  
Vol 2 (2) ◽  
pp. 169-175
Author(s):  
Eny Maryanti ◽  
Dewi Ratiwi Meiliza
Keyword(s):  
Capital Structure ◽  
Sampling Technique ◽  
Company Size ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Company Growth ◽  
The Capital Structure

The purpose of this study is to verify the effect of company growth, sales growth, company size and profitability towards capital structure. The population uses manufacturing companies with purposive sampling technique and obtained a sample of 30 companies. The result of the research indicates that the variable of Company Growth and Company Size have not effect significantly towards profitability. Whereas Sales Growth variable have effect significantly towards profitability. Profitability, sales growth, and company size variables have not effect towards capital structure whereas the growth of the company have effect to the capital structure.

The Influence of Capital Structure, Growth, Company Size to Profitability and Company Value of Manufacture Firms Listed in Indonesia Stock Exchange

2019 ◽  
Vol 1 (3) ◽  
pp. 66-78
Author(s):  
Bernon Sampe Tondok ◽  
Cepi Pahlevi ◽  
Andi Aswan
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Positive Impact ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Descriptive Research ◽  
Company Value ◽  
Quantitative Descriptive ◽  
Company Growth

This study examines the effect of capital structure, company growth, company size on profitability and company value the cases of manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative descriptive research using path analysis. Classical assumption evaluations are conducted comprising of normality, linearity, autocorrelation, multicollinearity, and heteroscedasticity test. The sample is 33 manufacturing companies listed on the Indonesia Stock Exchange from period 2013 – 2017. The results of the study found that there was a positive impact of capital structure, company growth, firm size on profitability and value of manufacturing companies.

STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING. (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2016-2018).

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Anindiya Mustika Gunarwati ◽  
Siti Maryam ◽  
Sudarwati Sudarwati
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Manufacturing Companies ◽  
Descriptive Research ◽  
Company Value ◽  
Quantitative Descriptive

The purpose of this study was to determine the effect of Capital Structure and Firm Size on Firm Value with Profitability as Intervening Variables. (Case Study on Manufacturing Companies in the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange for the 2016-2018 Period). This research uses quantitative descriptive research type. Sample 27 companies using Purposive sampling technique. The analysis method uses path analysis with SPSS software version 21.Based on the test result min this study that the variable capital structure and company size have a positive and significant effect on profitability. Capital structure has no effect on firm value, firm size and profitability affect company value, and profitability is able to mediate the effect of capital structure and firm size on firm value. Keywords: capital structure, company size, profitability and firm value.

PENGARUH KONSERVATISMA AKUNTANSI TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

2008 ◽  
Author(s):  
Olliza Mayesti ◽  
Resti Yulistia Muslim
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Negative Influence ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Net Income ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response

The objective of this study is to examine whether corporate governance influence the relation between accounting conservatism and Earnings Response Coefficient (ERC). The accounting conservatism proxy used in this research is accruals obtained from differences between net income and cash flow. Sample consists of 31 manufacturing companies that listed in Indonesian Stock Exchange since 2003­2006. Hypotheses are examined by using multiple regressions. The result shows that there is a negative influence of accounting conservatism to Earnings Response Coefficient. Managerial ownership as a moderating variable did not affect the relation between accounting conservatism and Earnings Response Coefficient, but independent board of commissioner composition as a moderating variable affected the relation between accounting conservatism and Earnings Response Coefficient.

PENGARUH EARNINGS MANAGEMENT TERHADAP EARNINGS QUALITY

2010 ◽  
Author(s):  
Pupun Tri Wahyuni ◽  
Resti Yulistia Muslim
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Manufacturing Companies ◽  
Financial Report ◽  
Earnings Response Coefficient ◽  
Discretionary Accrual ◽  
Response Coefficient ◽  
Earnings Response

This research objective is to axamine empirically the influence of earnings management on earnings quality. The study motivated by the controversy of previous study about earnings management and earnings quality. Earnings management was measured by Discretionary Accrual and earnings quality was measured by Earnings Response Coefficient (ERC). The units were 128 (16x8) Quartal financial report in manufacturing companies listed in the Jakarta Stock Exchange, started from the year 2005 up to 2006. The data was collected using purposive sampling method. Statistical method used to test the hypotheses was multiple regressions. The result of the research showed that: the influence of earnings management on earnings quality was negative, sig 0.049. It means that the lower earnings management will be followed by higher earnings quality. This study supported the result of Fetham and Pae (2000), Nelson et al. (2000), Scott (2000), Lobo and Zhou (2001), also Teixeira (2002), Pudjiastuti (2006). 

Sign in / Sign up

Export Citation Format

Share Document