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

DOI

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.

Copyright

© 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/).

Download article (PDF)

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