PENGARUH LEVERAGE, PERSISTENSI LABA, GROWTH OPPORTUNITIES DAN FIRM SIZE TERHADAP EARNINGS RESPONSE COEFFICIENT (Studi Empiris Pada Perusahaan Sektor Manufaktur Sub Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2013-2018)

AULIYA WARDANI, NOVEA SARRY (2020) PENGARUH LEVERAGE, PERSISTENSI LABA, GROWTH OPPORTUNITIES DAN FIRM SIZE TERHADAP EARNINGS RESPONSE COEFFICIENT (Studi Empiris Pada Perusahaan Sektor Manufaktur Sub Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2013-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Earnings response coefficient is one of the indicators of the quality of financial statements that shows investor reaction based on the stock price movements of accounting profit information. Profit on the financial statements generally provides very important information, but this information cannot be used as the only instrument in investment decision-making by the investor. This research aims to determine the influence of Leverage, profit persistence, Growth opportunities, and Firm size to Earnings Response Coefficient. The population in this research is the entire manufacturing company of the consumer goods industry that is listed on the Indonesia Stock Exchange (IDX) in 2013-2018. The samples used in this study were 32 companies and sampling using purposive sampling methods. The data used is secondary data and the data analysis methods used are multiple linear regression analyses. Partial research results (t test) show that the profit persistence negatively affected the Earnings Response Coefficient and Firm Size has a positive effect on Earnings Response Coefficient, while Leverage and Growth Opportunities have no effect on Earnings Response Coefficient. While the results of the simultaneous research (F test) show that Leverage, persistence of profit, Growth opportunities and Firm size has significant effect on Earnings Response Coefficient. Further research are expected to use other variables associated with Earnings Response Coefficient such as systematic risk, beta stocks and Corporate Social Responsibility as well as extending research time and using a sector company other than the manufacturing sector. Keywords: Leverage, Profit persistence, Growth opportunities, Firm size, Earnings Response Coefficient Earnings response coefficient (koefisien respon laba) merupakan salah satu indikator kualitas laporan keuangan yang menunjukkan reaksi investor berdasarkan pergerakan harga saham atas informasi laba akuntansi. Laba pada laporan keuangan umumnya memberikan informasi yang sangat penting, tetapi informasi ini tidak dapat dijadikan satu-satunya instrumen dalam penentuan keputusan investasi oleh investor. Penelitian ini bertujuan untuk mengetahui pengaruh Leverage, Persistensi laba, Growth opportunities, dan Firm size terhadap Earnings Response Coefficient. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2018. Sampel yang digunakan pada penelitian ini adalah 32 perusahaan dan pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder dan metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian secara parsial (uji t) menunjukkan bahwa Persistensi laba berpengaruh negatif terhadap Earnings Response Coefficient dan Firm Size berpengaruh positif terhadap Earnings Response Coefficient, sedangkan Leverage dan Growth Opportunities tidak berpengaruh terhadap Earning Response Coefficient. Secara simultan (uji F), hasil penelitian menunjukkan bahwa Leverage, Persistensi laba, Growth opportunities dan Firm size berpengaruh signifikan terhadap Earnings Response Coefficient. Penelitian selanjutnya diharapkan dapat menggunakan variabel lainnya yang terkait dengan Earnings Response Coefficient seperti resiko sistematik, beta saham dan Corporate Social Responsibility serta memperpanjang waktu penelitian dan menggunakan perusahaan sektor selain sektor manufaktur. Kata kunci : Leverage, Persistensi laba, Growth opportunities, Firm size, Earnings Response Coefficient

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