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All Journal International Journal of Economics, Business and Innovation Research
Mulyadi Mulyadi
Faculty of Economics and Business, University of Muhammadiyah Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Profitability, Leverage, and Firm Size on ERC in the Industrials Sector on the IDX. Mohamad Zulman Hakim; Humaidi Abbas; Imas Kismanah; Mulyadi Mulyadi; Hustna Dara Sarra; Kimsen Kimsen
International Journal of Economics, Business and Innovation Research Vol. 2 No. 01 (2023): January, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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Abstract

Abstract. Effect of Profitability, Leverage, and Company Size on Earnings Response Coefficient. The purpose of this study is to empirically examine the effect of profitability, leverage, and firm size on the earnings response coefficient by using accounting conservatism. This study uses secondary data on Industrial companies listed on the IDX and which generate profits in 2019-2021. The sampling technique used purposive sampling method and obtained as many as 22 companies with an observation period of 3 years. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that profitability has no effect on the earnings response coefficient and firm size does not have a significant effect on the earnings response coefficient, but leverage has a positive effect on the earnings response coefficient.
Co-Authors Humaidi Abbas Hustna Dara Sarra Imas Kismanah Kimsen Kimsen Mohamad Zulman Hakim