Factors Affecting the Earnings Response Coefficient : Evidence in Indonesia
Keywords:corporate social responsibility disclosure, growth opportunities, firm size and earnings response coefficient
This study aims to analyze the effect of corporate social responsibility disclosure, growth opportunities, and firm size on the earnings response coefficient in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This research is a quantitative study using panel balance data that collected using documentation techniques obtained through the website www.idx.co.id and the official website of each company. This study used multiple linear regression panel data with the Eviews 12. There were 141 manufacturing companies with a purposive sampling technique. The results show that corporate social responsibility disclosure has a positive and significant effect on the earnings response coefficient. This indicates that increase corporate social responsibility disclosure would lead to increase the earnings respon coefficient. The growth opportunities has negative insignificant effect on the earnings response coefficient and firm size has positive insignificant on the earnings response coefficient. The negative coefficient implies that higher growth opportunity lead to decreases earnings respon coefficient .
Lely, & Tania Della. (2018). Pengaruh Csr Disclosure, Kesempatan Bertumbuh Dan Risiko Kegagalan Perusahaan Terhadap Earnings Response Coefficient. Wahana, 21(2), 54–65.
Okalesa, Pratama, D., & Irman, M. (2022). Analysis of the Effect of Default Risk, Growth Opportunities, Profitability and Firm Size Toward Earnings Response Coefficient (Erc) (Study on Consumer Goods Industry Sector Companies That Listed on Indonesia Stock Exchange From 2016 – 2019 Period). Jurnal Bisnis Terapan, 2(1), 62–73.
Sari, R. Y. (2018). Pengaruh Profitabilitas, Risiko Sistematis, Leverage, Pengungkapan Corporate Social Responsibility (CSR) Terhadap Earnings Response Coefficient (ERC) (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017). In Journal of Islamic Finance and Accounting.
Elviani, S., Riana, Z., Dewi, P., & Simbolon, R. (2022). Determinan koefisien respon laba: studi kasus industri kimia di Indonesia. 4(2015), 337–345. https://doi.org/10.20885/ncaf.vol4.art42
Tangke, P., & Randhy. (2014). Pengaruh Corporate Social Responsibility Desclosure Terhadap Earning Response Coefficient Pada Perusahaan Makanan Dan Minuman Yang Tercatat Di Bursa Efek Indonesia. Progres, 6(1), 41–53.
Dewi, M. V. C., & Rahayu, S. (2018). Pengaruh Ukuran Perusahaan , Struktur Modal Dan Pada Perusahaan Manufaktur Sektor Aneka Industri Di Bursa Efek Indonesia Periode 2012-2016. E-Proceeding of Management, 5(3), 3658–3665.
[ Susanto, C., Leonora, H., & Meiden, C. (2022). Meta Analisis: Determinan Earnings Response Coefficient Pada Beberapa Penelitian Skripsi Di Indonesia. Jurnal Proaksi, 9(2), 127–143. https://doi.org/10.32534/jpk.v9i2.2743
Baskoro, A., Umar, H., & Indriani, A. (2021). International Journal of Current Science Research and Review The Influence of Corporate Social Responsibility (CSR) Disclosure and Sustainability Accounting on Earnings Response Coefficient (ERC). International Journal of Current Science Research and Review, 4(7), 684–691. https://doi.org/10.47191/ijcsrr/V4-i7-10
Pratiwi and Noer Sasongko, “Pengaruh Kesempatan Bertumbuh, Profitabilitas, Struktur Modal dan Ukuran Perusahaan terhadap Earning Response Coefficient (Studi Empiris pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019),” Pros. Natl. Semin. Accounting, Financ. Econ., vol. 1, no. 2, pp. 32–44, 2021.
Zulaecha, H. E., Rahcmania, D., & Septian, R. (2021). Pengaruh Ukuran Perusahaan, Kepemilikan Asing, Dan Leverage Terhadap Earning Response Coefficient (ERC). Jurnal Digital Akuntansi (JUDIKA), 1(1), 32–45.
Sulistiyono, Adisusilo. 2011. Pengaruh Ukuran Perusahaan, Struktur Modal dan Pertumbuhan Perusahaan Terhadap Earnings Response Coefficient (Studi Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia). Semarang: Universitas Negeri Semarang.
Copyright (c) 2022 Nurhaliza, Naz'aina, Yunina
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication and this work is licensed under a Creative Commons Attribution-ShareAlike 4.0 that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
All articles in this journal may be disseminated by listing valid sources and the title of the article should not be omitted. The content of the article is liable to the author.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
In the dissemination of articles, the author must declare https://proceedings.unimal.ac.id/micoms/index as the first party to publish the article.