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

DOI

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.

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/).

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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  -