Pengaruh Growth Opportunity dan Leverage pada Earning Response Coefficient

Pengaruh Growth Opportunity dan Leverage pada Earning Response Coefficient

The purpose of this research is aim to obtain empirical evidence about the effect of growth opportunity and leverage on earning response coefficient (ERC). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sample are selected with purposi...

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Main Authors: I Gusti Ayu Ary Amalia Tamara, I Gusti Ngurah Agung Suaryana
Format: Article
Language:Indonesian
Published: Universitas Udayana 2020-06-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/56856
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spelling doaj-33b4fe7868814627ae62ce8799c93a042020-11-25T03:16:34ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562020-06-013061414142410.24843/EJA.2020.v30.i06.p0656856Pengaruh Growth Opportunity dan Leverage pada Earning Response CoefficientI Gusti Ayu Ary Amalia Tamara0I Gusti Ngurah Agung Suaryana1Fakultas Ekonomi dan Bisnis Universitas Udayana, IndonesiaFakultas Ekonomi dan Bisnis Universitas Udayana, IndonesiaThe purpose of this research is aim to obtain empirical evidence about the effect of growth opportunity and leverage on earning response coefficient (ERC). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sample are selected with purposive sampling method. The number of selected sample are 65 companies. The analysis technique of this research is using multiple linear regression. The result showed that growth opportunity had positive effect on ERC. Whereas leverage had negative effect on ERC. The higher the company's growth rate will increase ERC. While the higher the leverage the company will reduce ERC. Keywords: Growth Opportunity; Leverage; Earning Response Coefficient.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/56856
collection DOAJ
language Indonesian
format Article
sources DOAJ
author I Gusti Ayu Ary Amalia Tamara
I Gusti Ngurah Agung Suaryana
spellingShingle I Gusti Ayu Ary Amalia Tamara
I Gusti Ngurah Agung Suaryana
Pengaruh Growth Opportunity dan Leverage pada Earning Response Coefficient
E-Jurnal Akuntansi
author_facet I Gusti Ayu Ary Amalia Tamara
I Gusti Ngurah Agung Suaryana
author_sort I Gusti Ayu Ary Amalia Tamara
title Pengaruh Growth Opportunity dan Leverage pada Earning Response Coefficient
title_short Pengaruh Growth Opportunity dan Leverage pada Earning Response Coefficient
title_full Pengaruh Growth Opportunity dan Leverage pada Earning Response Coefficient
title_fullStr Pengaruh Growth Opportunity dan Leverage pada Earning Response Coefficient
title_full_unstemmed Pengaruh Growth Opportunity dan Leverage pada Earning Response Coefficient
title_sort pengaruh growth opportunity dan leverage pada earning response coefficient
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2020-06-01
description The purpose of this research is aim to obtain empirical evidence about the effect of growth opportunity and leverage on earning response coefficient (ERC). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sample are selected with purposive sampling method. The number of selected sample are 65 companies. The analysis technique of this research is using multiple linear regression. The result showed that growth opportunity had positive effect on ERC. Whereas leverage had negative effect on ERC. The higher the company's growth rate will increase ERC. While the higher the leverage the company will reduce ERC. Keywords: Growth Opportunity; Leverage; Earning Response Coefficient.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/56856
work_keys_str_mv AT igustiayuaryamaliatamara pengaruhgrowthopportunitydanleveragepadaearningresponsecoefficient
AT igustingurahagungsuaryana pengaruhgrowthopportunitydanleveragepadaearningresponsecoefficient
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