Pengaruh Ukuran Perusahaan, Kepemilikan Asing, Dan Leverage Terhadap Earning Response Coefficient (ERC)

Hesty Erviani Zulaecha; Dewi Rahcmania; Rendi Septian

Hesty Erviani Zulaecha Universitas Muhammadiyah Tangerang
Dewi Rahcmania Program Studi Akuntansi, Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
Rendi Septian Program Studi Akuntansi, Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Keywords: Earning Response Coefficient (ERC), Company Size, Foreign Ownership, Leverage

Abstract

This study aims to examine and analyze the effect of firm size, foreign ownership, and leverage on earning response coefficient (ERC) in consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2016-2020 period. The population of this study is the consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The type of data used is secondary data obtained from the IDX official website. The analytical method used is panel data regression analysis with the help of software eviews 9.0. The results showed that foreign ownership and leverage had no effect on ERC, while firm size had a positive effect on ERC.