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2020•Unpublished venueRequires access

The effect of risk, growth, firm size, capital structure, and earnings persistence on earnings response coefficient

Zahroh Naimah, Arsiduiyana Talitha Rahma

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Abstract

This study aims to obtain empirical evidence of the association of risk, growth, firm size, capital structure, and earnings persistence to earnings response coefficient. This research used data of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014 and 2015. Hypothesis testing in this research used multiple linear regression model. The results of this study found that risk has a negative significant effect on earnings response coefficient, growth has a negative but not significant effect on earnings response coefficient, firm size has a negative significant effect on earnings response coefficient, capital structure has positively but insignificantly effects on earnings response coefficient, and earnings persistence positively and significantly effects on earnings response coefficient.

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What this paper is about

This study aims to obtain empirical evidence of the association of risk, growth, firm size, capital structure, and earnings persistence to earnings response coefficient. This research used data of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014 and 2015. Hypothesis testing in this research used multiple linear regression model. The results of this study found that risk has a negative significant effect on earnings response coefficient, growth has a negative but not significant effect on earnings response coefficient, firm size has a negative significant effect on earnings response coefficient, capital structure has positively but insignificantly effects on earnings response coefficient, and earnings persistence positively and significantly effects on earnings response coefficient.

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Available abstract

This study aims to obtain empirical evidence of the association of risk, growth, firm size, capital structure, and earnings persistence to earnings response coefficient. This research used data of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014 and 2015. Hypothesis testing in this research used multiple linear regression model. The results of this study found that risk has a negative significant effect on earnings response coefficient, growth has a negative but not significant effect on earnings response coefficient, firm size has a negative significant effect on earnings response coefficient, capital structure has positively but insignificantly effects on earnings response coefficient, and earnings persistence positively and significantly effects on earnings response coefficient.

Key concepts: Persistence (discontinuity), Earnings, Earnings response coefficient, Economics, Econometrics, Accounting, Engineering, Geotechnical engineering

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