PENGARUH LEVERAGE, PROFITABILITY, SALES GROWTH, DAN FIRM SIZE TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018

NURSOPIATIN, YUNITA (2019) PENGARUH LEVERAGE, PROFITABILITY, SALES GROWTH, DAN FIRM SIZE TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

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Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh leverage, profitability, sales growth, dan firm size terhadap Earnings Response Coefficient (ERC) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Penelitian ini menggunakan 58 sampel perusahaan manufaktur berdasarkan metode purposive sampling. Data yang digunakan adalah data sekunder berupa laporan keuangan. Metode statistik yang digunakan untuk menguji hipotesis adalah model analisis regresi. Hasil penelitian menunjukkan bahwa leverage memiliki pengaruh negatif signifikan, sales growth memiliki pengaruh positif signifikan, sedangkan profitability dan firm size memiliki pengaruh negatif tidak signifikan, terhadap Earnings Response Coefficient (ERC). Penelitian selanjutnya diharapkan memperpanjang periode penelitian, menambah variabel independen, serta menggunakan proksi variabel selain yang digunakan dalam penelitian ini. Kata kunci: Earnings Response Coefficient (ERC), leverage, profitability, sales growth, firm size The purpose of research is to obtain empirical evidence about the impact of leverage, profitability, sales growth, and firm size to Earnings Response Coefficient (ERC) on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This study used 58 manufacture companies selected using purposive sampling method. The data used are secondary data in the form of financial statements. The statistical method used to test the research hyphotesys is the regretion analysis model. The results of this research are leverage have negative and significant effect, sales growth have positive and significant effect, meanwhile profitability and firm size have negative and insignificant effect to Earnings Response Coefficient (ERC). For further research, it is recommended to extending the period of the study, adding other independent variables, and use other proxy. Key words: Earnings Response Coefficient (ERC), leverage, profitability, sales growth, firm size

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 26 Jan 2022 08:20
Last Modified: 26 Jan 2022 08:20
URI: http://repository.untar.ac.id/id/eprint/33783

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