PENGARUH UKURAN PERUSAHAAN  DAN PERTUMBUHAN PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA

Efrinal Efrinal; Reni Astuti

doi:10.34005/akrual.v4i2.2454

Efrinal Efrinal Universitas Islam As-Syafiiyah
Reni Astuti Universitas Islam As-Syafiiyah

DOI: https://doi.org/10.34005/akrual.v4i2.2454

Keywords: Earning Response Coefficient, Firm size, Growth Opportunity

Abstract

This study analyzes the Effect of Firm Size and Growth Opportunity on Earning Response Coefficient on the Jakarta Islamic Index Company in 2015-2021. Multiple linear regression analysis in this research is used SPSS 26 of the independent variables, namely the firm size and growth opportunity on the dependent variable, namely the earnings response coefficient. Exchange for the 2015-2021 period, using the purposive sampling method, 12 sample companies were obtained and 84 observers passed the criteria. The data used is the annual report of each sample company published through www.idx.co.id. The results show that Firm Size has a negative effect on the Earnings Response Coefficient and Growth Opportunity has a positive effect on the Earnings Response Coefficient.

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E-ISSN 2746-444X

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