Understanding Earnings Response Coefficient from Growth Opportunities, Earnings Persistance, and Intellectual Capital; Empirical Study from IDX-30 Indexed Companies

DOI

10.2991/assehr.k.220101.020How to use a DOI?

Keywords

Growth Opportunities; Earnings Persistance; Intellectual Capital; Earnings Response Coefficient

Abstract

This iresearch iaimed ito ianalyze ithe iinfluence of the earnings response coefficient based on growth opportunities, earnings persistance and intellectual capital in financial statements of IDX-30 companies on 2017 until 2019. The population in this study was 45 companies, with a purposive sampling system obtained 17 samples of companies for 3 periods to 51 financial data. The examination utilized is multiple linear regression analysis methods. The outcomes represent if growth opporturnities didn’t affect on earnings response coefficient, earnings persistance influenced earnings response coefficient, and intellectual capital didn’t affect on earnings response coefficient. In views of these calibration, this study shows that of the three independent variables, the influence of earnings persistance can trigger stronger market responsiveness, because earnings stability are able to convince investors to react faster in determining investment decisions.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Handi Handi
AU  - Dien Noviany Rahmatika
AU  - Baihaqi Fanani
PY  - 2022
DA  - 2022/01/05
TI  - Understanding Earnings Response Coefficient from Growth Opportunities, Earnings Persistance, and Intellectual Capital; Empirical Study from IDX-30 Indexed Companies
BT  - Proceedings of the 2nd International Conference on Social Science, Humanities, Education and Society Development (ICONS 2021)
PB  - Atlantis Press
SP  - 127
EP  - 134
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220101.020
DO  - 10.2991/assehr.k.220101.020
ID  - Handi2022
ER  -