Analysis the Factors That Influence Earnings Response Coefficient (Erc) in the Manufacturing Company Listed...

ANALYSIS THE FACTORS THAT INFLUENCE EARNINGS RESPONSE COEFFICIENT (ERC) IN THE MANUFACTURING familiarity LISTED IN INDONESIA STOCK EXCHANGE Rekyan Shinta Hapsari Airlangga Univesity Surabaya Email: rekyanshinta@gmail.com Abstract This enquiry is aimed to decompose the factors that charm recompense Response Coefficient (ERC) in the manufacturing company listed in Indonesia investment company Exchange. This enquiry used seven factors which atomic number 18 bulletproof size, important risk, wampum diligence, growth opportunities, capital structure, mesa composition and audited account quality. It based on the different trade solvent toward winnings data of some companies all over the others. The experiment of this research is 132 companies selected by using purposive sampling method. This research tested the hypotheses by using multiple regression analysis models. The result of this research found that firm size gives no substantial a ct because it also used as the delegate for other firm characteristics. Beta risk gives nix expectant regularize toward ERC because senior high schooler(prenominal) beta risk will increase the portfolio risk.

Earnings assiduity gives no strong influence toward ERC because the investors less response the persistence in earnings change and consider the others information to curb investment decision. Growth opportunities give positive significant influence toward ERC because it indicate other success in rising undertaking and easy to attract capital. Capital structure gives negative significant influence toward ERC beca use the good news in high supplement compan! y will give benefit to the debtholders over the stockholders. wit composition gives negative significant influence toward ERC because the investors dubiousness around the ability of independent directors in monitoring the direction and lessen the financial statement fraud. The audit quality gives no significant influence toward ERC because the investors only concern to the amount earnings flesh rather than the...If you want to get a wide of the mark essay, browse it on our website: OrderCustomPaper.com

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