Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas Dan Growth Opportunity Terhadap Earnings Response Coefficient

Zamzami, Mochammad Naufal Falah and Dr. Dra. Endang Mardiati, Ak., M.Si. (2024) Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas Dan Growth Opportunity Terhadap Earnings Response Coefficient. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan, leverage, profitabilitas dan growth opportunity terhadap earnings response coefficient. Objek penelitian yang diteliti adalah perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Penentuan sampel dalam penelitian ini menggunakan teknik purposive sampling. Berdasarkan kriteria pengambilan sampel yang telah ditetapkan selama tahun 2019- 2022 diperoleh sebanyak 64 sampel penelitian. Metode penelitian ini adalah kuantitatif yang dilakukan dengan analisis regresi berganda melalui aplikasi SPSS 25. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap earnings response coefficient. Leverage berpengaruh negatif terhadap earnings response coefficient. Profitabilitas dan growth opportunity tidak berpengaruh terhadap earnings response coefficient.

English Abstract

This study aims to examine and analyze the effect of firm size, leverage, profitability, and growth opportunity on the earnings response coefficient of food and beverage companies listed on the Indonesia Stock Exchange between 2019 and 2022. The samples of established criteria include 64 companies selected through purposive sampling technique. This study applies a quantitative approach, and analyzes the data utilizing multiple regression analysis processed by SPSS 25. The results of the study exhibit that firm size has a positive effect on the earnings response coefficient; leverage has a negative effect on the earnings response coefficient; and profitability and growth opportunity have no effect on the earnings response coefficient.

Item Type:	Thesis (Sarjana)
Identification Number:	0524020236
Uncontrolled Keywords:	Ukuran Perusahaan, Leverage, Profitabilitas, Growth Opportunity, Earnings Response Coefficient
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Unnamed user with username nova
Date Deposited:	15 Jan 2025 02:01
Last Modified:	15 Jan 2025 02:01
URI:	http://repository.ub.ac.id/id/eprint/231298

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