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

Factors Affecting Earning Response Coefficient With Profitability as Moderating Variable in Manufacturing Companies

Authors
Henryanto Wijaya, Stefanus Adhitya, Hadi Cahyadi, Susanto Salim
Corresponding Author
Henryanto Wijaya
Available Online 29 June 2020.
DOI
https://doi.org/10.2991/aebmr.k.200626.044How to use a DOI?
Keywords
Corporate Social Responsibility Disclosure, Profitability, Leverage, Sales Growth, Earning Persistence, Firm Size, Earning Response Coefficient
Abstract
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.
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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.200626.044How 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  - 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  - 8th International Conference of Entrepreneurship and Business Management Untar (ICEBM 2019)
PB  - Atlantis Press
SP  - 246
EP  - 254
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200626.044
DO  - https://doi.org/10.2991/aebmr.k.200626.044
ID  - Wijaya2020
ER  -