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PENGARUH VOLUNTARY DISCLOSURE, STRUKTUR MODAL, KESEMPATAN BERTUMBUH TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC)
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Institusion
Universitas Katolik Musi Charitas
Author
Sari, Dita Intan
Subject
H Social Sciences (General) 
Datestamp
2022-05-27 06:03:33 
Abstract :
This study aims to examine the effect of the voluntary disclosure, capital structure, and growth opportunity to earnings response coefficient. The population of this study were manufacturing companies listed on the Indonesian Stock Exchange. Samples determined by using purposive sampling method, so there are 83 manufacturing companies. Testing the hypothesis using multiple regression analysis method with the help of SPSS Ver. 20. The test results showed that the first hypothesis (H1) which states that voluntary disclosue affect the earning response coefficient, rejected. The second hypothesis (H2) which states that capital structure affect the earning response coefficient, rejected. The third hypothesis (H3) which states that growth opportunity affect the earning response coefficient, accepted. Keywords: voluntary disclosure, capital structure, growth opportunity, earnings response coefficient 
Institution Info

Universitas Katolik Musi Charitas