文章基本信息

标题：The Analysis of Factors Affecting the Profit Response Coefficient
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作者：Kurnia Intan Kusuma ; Kurnia Intan Kusuma ; Subowo 等
期刊名称：Accounting Analysis Journal
印刷版ISSN：2252-6765
出版年度：2018
卷号：7
期号：2
页码：95-102
DOI：10.15294/aaj.v7i2.22188
语种：English
出版社：Universitas Negeri Semarang
摘要：The purpose of this study is to analyze firm size, growth opportunities, earnings persistence, systematic risk, and corporate social responsibility disclosure as a factors that affecting earnings response coefficient. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for 3 years consecutively from 2014 until 2016 that was 122 companies. By using purposive sampling method, 60 unit samples were chosen for sample in this observation. This study uses secondary data in the form of financial statements, annual reports, closing stock prices and Composite Stock Price Index (CSPI). The analytical technique used multiple linear regression analysis. The results showed that growth opportunity, earnings persistence and corporate social responsibility disclosure have a significant positive effect on earnings response coefficient while firm size and systematic risk does not affect the earnings response coefficient. The conclusion of this research is growth opportunity, earnings persistence and corporate social responsibility disclosure increasing market response when firm published their earnings.
关键词：Earnings Persistence; Earnings Response Coefficient; Firm Size; Growth Opportunity; Social Responsibility; Systematic Risk