PENGARUH PROFITABILITAS, LEVERAGE, GROWTH OPPORTUNITIES, DAN FIRM SIZE TERHADAP EARNING RESPONSE COEFFICIENT

Abstract

The purpose of this research is to examine empirical evidence the influence of profitability, leverage, growth opportunities, and firm size toward earning response coefficient on manufacturing companies listed in the Indonesian Stock Exchange in the period of 2016-2018. The sample in this research was determined by purposive sampling method. The research conducted by taking 51 manufacturing companies. The result of this research shows that profitability, leverage, and growth opportunity have no significant effect on earning response coefficient. Firm size has significant negative effect on earning response coefficient.