The Effects of Leverage, Sales Growth, Firm Size, and Corporate Social Responsibility Disclosure on Earnings Response Coefficient
- 10.2991/aebmr.k.200626.060How to use a DOI?
- Leverage, Sales Growth, Firm Size, Corporate Social Responsibility, Earnings Response Coefficient
Financial information owned by a company is considered as a good signal for investors to make investment decisions, so they tend to see the earnings information as a benchmark, but other information is needed to predict the value of the company’s stock returns, which is the earnings response coefficient. Therefore, a test is needed to find out how the influence of independent variables, namely leverage, sales growth, firm size, and corporate social responsibility disclosure, on the dependent variable, earnings response coefficient. This research was conducted to take the population of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This research data was processed using Eviews. This study used 58 samples of manufacturing companies based on purposive sampling method. The results showed that leverage had a negative and significant effect on ERC, sales growth had a positive and significant effect on ERC, while firm size and corporate social responsibility disclosure did not.
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Syanti Dewi AU - Nataherwin Nataherwin PY - 2020 DA - 2020/06/29 TI - The Effects of Leverage, Sales Growth, Firm Size, and Corporate Social Responsibility Disclosure on Earnings Response Coefficient BT - Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR PB - Atlantis Press SP - 352 EP - 355 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200626.060 DO - 10.2991/aebmr.k.200626.060 ID - Dewi2020 ER -