Factors Affecting Earning Response Coefficient With Profitability as Moderating Variable in Manufacturing Companies
- 10.2991/aebmr.k.200626.044How to use a DOI?
- Corporate Social Responsibility Disclosure, Profitability, Leverage, Sales Growth, Earning Persistence, Firm Size, Earning Response Coefficient
The purpose of this study was to obtain empirical evidence about the effect of Corporate Social Responsibility (CSR) Disclosure, Profitability, Leverage, and Sales Growth on Earning Response Coefficient (ERC) among manufacturing companies that listed on Indonesia Stock Exchange (IDX) during the years of 2015-2017. This study used purposive sampling method to collect data consisting of 52 companies listed on IDX during the period. Data was obtained from the annual report and financial statements which had been audited and ended on December 31, 2015-2017. The results of this study showed that (1) CSR disclosure had positive and significant effect on ERC, (2) Profitability, Sales Growth, Earning Persistence, Firm Size and Leverage had no significant effect on ERC, and (3) Profitability strengthened the effect of Corporate Social Responsibility Disclosure, Sales Growth, Earning Persistence, Firm Size and Leverage on Earning Response Coefficient.
- © 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 - Henryanto Wijaya AU - Stefanus Adhitya AU - Hadi Cahyadi AU - Susanto Salim PY - 2020 DA - 2020/06/29 TI - Factors Affecting Earning Response Coefficient With Profitability as Moderating Variable in Manufacturing Companies BT - Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR PB - Atlantis Press SP - 246 EP - 254 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200626.044 DO - 10.2991/aebmr.k.200626.044 ID - Wijaya2020 ER -