PENGARUH PRODUCT DIVERSITY, KESEMPATAN BERTUMBUH, DAN VOLUNTARY DISCLOSURE TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) (Studi Empiris Pada Perusahaan Publik Sub-Sektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia periode 2014-2017)
Daftar Isi:
- This study aims to identify and examine the effect of product diversity, growth opportunities, and voluntary disclosure on earnings response coefficient (ERC). The object of this research was manufacturing companies sub sector property and real estate listed in Indonesia Stock Exchange (IDX) during 2014-2017. Purposive sampling method was used and 35 companies as the samples. Analysis technique of data is multiple linear regression. The results indicated that product diversity, growth opportunities, and voluntary disclosure have no significant effect on earnings response coefficient (ERC) either partially or simultaneously. Keywords: Product Diversity, Growth Opportunities, Voluntary Disclosure, Earnings Response Coefficient (ERC) Penelitian ini bertujuan untuk mengidentifikasi dan melihat pengaruh product diversity, kesempatan bertumbuh, dan voluntary disclosure terhadap Earnings Response Coefficient (ERC). Objek dalam penelitian ini adalah perusahaan manufaktur sub-sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2017. Dengan teknik purposive sampling diperoleh jumlah sampel sebanyak 35 perusahaan. Teknik analisis data yang digunakan adalah regresi linear berganda. Berdasarkan hasil penelitian ditemukan bahwa product diversity, kesempatan bertumbuh, dan voluntary disclosure tidak berpengaruh signifikan baik secara parsial maupun simultan terhadap Earnings Response Coefficient (ERC). Kata kunci: Product Diversity, Kesempatan Bertumbuh, Voluntary Disclosure, Earnings Response Coefficient (ERC)