Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR

The Effects of Leverage, Sales Growth, Firm Size, and Corporate Social Responsibility Disclosure on Earnings Response Coefficient

Authors
Syanti Dewi, Nataherwin Nataherwin
Corresponding Author
Syanti Dewi
Available Online 29 June 2020.
DOI
https://doi.org/10.2991/aebmr.k.200626.060How to use a DOI?
Keywords
Leverage, Sales Growth, Firm Size, Corporate Social Responsibility, Earnings Response Coefficient
Abstract
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.
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Proceedings
8th International Conference of Entrepreneurship and Business Management Untar (ICEBM 2019)
Part of series
Advances in Economics, Business and Management Research
Publication Date
29 June 2020
ISBN
978-94-6252-980-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.200626.060How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

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  - 8th International Conference of Entrepreneurship and Business Management Untar (ICEBM 2019)
PB  - Atlantis Press
SP  - 352
EP  - 355
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200626.060
DO  - https://doi.org/10.2991/aebmr.k.200626.060
ID  - Dewi2020
ER  -