Daftar Isi:
  • The Earnings Response Coefficient value of a company is able to assist investors in predicting the profit obtained from the investment invested in the company. This study aims to determine the effect of voluntary disclosure, firm size, systematic risk and leverage on earnings response coefficient. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The method of determining the sample in this study using purposive sampling in order to obtain a sample of 390. The analysis technique used in this study is multiple linear regression analysis. Based on the research results, it is known that voluntary disclosure has a positive effect on earnings response coefficient, while firm size, systematic risk and leverage have no effect on earnings response coefficient. Keywords: Earnings Response Coefficient, Voluntary Disclosure, Firm Size, Systematic Risk dan Leverage