Pengaruh Profitabilitas, Likuiditas, Struktur Modal, Firm Size, Kosenservatisme terhadap Earning Response Coefficient pada Perusahaan Property & Real Estate di Bursa Efek Indonesia
Daftar Isi:
- The purpose of this study is to examine and prove the effect of profitability, liquidity, capital structure, firm size and conservatism on the earnings response coefficient. The populations in this study are property & real estate companies listed on the Indonesia Stock Exchange for the period 2017 – 2020, totaling 52 companies. The sampling technique of this research used purposive sampling method. The data used in the study were analyzed using multiple linear regressions. This analysis uses SPSS 24. The results show that there are 16 companies that meet the criteria. The test results in this study indicate that capital structure and conservatism have an effect on the earnings response coefficient, while profitability, liquidity, firm size have no effect on the earnings response coefficient. Keywords: Earnings Response Coefficient, Profitability, Liquidity, Capital Structure, Firm Size, Conservatism