The Effect of Company Size, Company Growth, Earnings Growth, and Capital Structure on Earnings Response Coefficient
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 exa...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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STIE Perbanas Surabaya
2020-06-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/1773/pdf |
| _version_ | 1818920252966174720 |
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| author | Ratih Tri Indah Sari Nur’aini Rokhmania |
| author_facet | Ratih Tri Indah Sari Nur’aini Rokhmania |
| author_sort | Ratih Tri Indah Sari |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-20T01:18:48Z |
| format | Article |
| id | doaj.art-61e51afbc5a04401ad17410b557f4442 |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-12-20T01:18:48Z |
| publishDate | 2020-06-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-61e51afbc5a04401ad17410b557f44422022-12-21T19:58:30ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2020-06-01101839410.14414/tiar.v10i1.1773826The Effect of Company Size, Company Growth, Earnings Growth, and Capital Structure on Earnings Response CoefficientRatih Tri Indah Sari0Nur’aini Rokhmania1STIE Perbanas Surabaya, Surabaya, East Java, IndonesiaSTIE Perbanas Surabaya, Surabaya, East Java, IndonesiaProfit & 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.https://journal.perbanas.ac.id/index.php/tiar/article/view/1773/pdfearnings response coefficientcompany sizecompany growthearnings growthcapital structure |
| spellingShingle | Ratih Tri Indah Sari Nur’aini Rokhmania The Effect of Company Size, Company Growth, Earnings Growth, and Capital Structure on Earnings Response Coefficient Indonesian Accounting Review earnings response coefficient company size company growth earnings growth capital structure |
| title | The Effect of Company Size, Company Growth, Earnings Growth, and Capital Structure on Earnings Response Coefficient |
| title_full | The Effect of Company Size, Company Growth, Earnings Growth, and Capital Structure on Earnings Response Coefficient |
| title_fullStr | The Effect of Company Size, Company Growth, Earnings Growth, and Capital Structure on Earnings Response Coefficient |
| title_full_unstemmed | The Effect of Company Size, Company Growth, Earnings Growth, and Capital Structure on Earnings Response Coefficient |
| title_short | The Effect of Company Size, Company Growth, Earnings Growth, and Capital Structure on Earnings Response Coefficient |
| title_sort | effect of company size company growth earnings growth and capital structure on earnings response coefficient |
| topic | earnings response coefficient company size company growth earnings growth capital structure |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/1773/pdf |
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