Pengaruh Ukuran Perusahaan, Konservatisme Dan Struktur Modal Terhadap Earnings Response Coefficient
Daftar Isi:
- This study aims to prove the effect of company size, conservatism, and capital structure on Earnings Response Coefficient. This study uses the registered manufacturing sector in Indonesia Stock Exchange period 2015-2018 with purposive sampling method. The amount of data used as many as 220 data. The analysis technique used in this research is multiple linear regression. Based on the study, obtained several conclusion as follows: 1) Company size has negative effect on Earnings Response Coefficient 2) Conservatism has negative effect on Earnings Response Coefficient 3) Capital Structure has not a effect on Earnings Response Coefficient.