Faktor Yang Mempengaruhi Erc Perusahaan Konsumsi Dan Aneka Industri Tahun 2015-2017

Abstract

This study aims to obtain empirical evidence regarding the influence of company size, profitability, growth opportunity, and leverage towards earnings response coefficients in manufacturing companies on consumer goods industry and miscellaneous industries sector listed on the Indonesia Stock Exchange during 2015-2017. The test using SPSS 21.0. This study use purposive sampling. The number of samples chosen are 90. The result of the t test show that company size has a positive and not significant to ERC, profitability has no significant and positive to ERC, growth opportunity has a significant and positive to ERC, and leverage has no significant to ERC. The results of the F test show that company size, profitability, growth opportunities, and leverage are simultant influence on earnings response coefficient.