Pengaruh Investment Opportunity Set, Leverage, Arus Kas Operasi, dan Profitabilitas terhadap Earnings Response Coefficient pada Perusahaan Manufaktur
Daftar Isi:
- The purpose of this study was to determine the effect of investement opportunity set, leverage, operating cash flow and profitability on earnings response coefficient. The population in this study were manufacturing companies listed on Indonesia Stock Exchange for the period 2016-2018 as many as 255 sample companies. This research was conducted using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of this study indicate that the investement opportunity set affects the earnings response coefficient, while the leverage, operating cash flow and profitability have no effect on earnings response coefficient.