PENGARUH PERSISTENSI LABA, STRUKTUR MODAL, RISIKO SISTEMATIK, DAN PROFITABILITAS TERHADAP EARNINGS RESPONSE COEFFICIENT (STUDI KASUS PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DALAM ISSI TAHUN 2017-2021)

Revina Intan Pradita, NIM.: 19108030013 (2023) PENGARUH PERSISTENSI LABA, STRUKTUR MODAL, RISIKO SISTEMATIK, DAN PROFITABILITAS TERHADAP EARNINGS RESPONSE COEFFICIENT (STUDI KASUS PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DALAM ISSI TAHUN 2017-2021). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to examine and determine the effect of earnings persistence, capital structure, systematic risk, and profitability on the Earnings Response Coefficient (ERC) in consumer goods sector companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2017-2021 period. The population in this study are consumer goods sector companies listed in ISSI 2017-2021. Sampling was done by purposive sampling method and obtained a total sample of 24 companies. The number of observations used was 120 observations. Data analysis method used is panel data regression analysis with data processing using STATA.14 software. The results of this study indicate that earnings persistence and systematic risk have a significant negative effect on the earnings response coefficient (ERC). Capital structure has no effect on earnings response coefficient (ERC). Profitability has a significant positive effect on the earnings response coefficient (ERC).

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