PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT PERUSAHAAN JASA

Abstract

The purpose of this study was to obtain evidence about the effect of profitability, leverage and firm size on the earnings response coefficient on service companies listed on the Stock Exchange in 2016-2018. This study uses 30 samples of service sector manufacturing companies and property. The sample used in this study was purposive sampling. This study uses E-Views 9.0 software to process data. The data used in this study are secondary data that contain financial statements. The statistical method used in this study is the method of multiple linear regression. The results of the study show that profitability does not have a significant effect on earnings response coefficient, leverage has a significant effect on earnings response coefficient, firm size does not have a significant effect on earnings response coefficient. others, and use a longer research period.