Electronic Theses and Dissertation

Abstrak penelitian ini bertujuan untuk mengetahui pengaruh profitability, leverage, terhadap earning response coefficient yang dimoderasi oleh firm size pada perusahaan pertambahan yang terdaftar di bursa efek indonesia dari periode 20192023. penelitian ini digolongkan ke dalam jenis penelitian kuantitatif dengan menggunakan purposive sampling sebagai teknik pengambilan sampel. sampel dalam penelitian ini adalah 53 perusahaan sektor pertambangan yang terdaftar di bursa efek indonesia periode 2019-2023. metode analisis yang digunakan adalah analisis moderation regression analysis (mra) dengan program e-views 12. secara parsial hasil penelitian menunjukkan bahwa profitability berpengaruh positif dan signifikan terhadap earning response coefficient sedangkan leverage tidak berpengaruh signifikan terhadap earning response coefficient. ditemukan hasil bahwa firm size dapat memoderasi dan memperkuat hubungan antara profitability terhadap earning response coefficient dan firm size tidak dapat memoderasi dan memperkuat hubungan antara leverage terhadap earning response coefficient. kata kunci: earning response coefficient, profitability, leverage, firm size

ABSTRACT This study aims to examine the influence of profitability and leverage on earnings response coefficient (ERC) moderated by firm size of mining companies listed on the Indonesia Stock Exchange during the period 2019-2023. This research is classified as quantitative research using purposive sampling technique. The sample in this study were 53 mining companies listed on the Indonesia Stock Exchange during the period 2019-2023. The analytical method used is moderation regression analysis (MRA) with E-views 12 program. The partial results of the study show that profitability has a positive and significant effect on the earnings response coefficient, while leverage has no significant effect on the earnings response coefficient. The results also show that firm size can moderate and strengthen the relationship between profitability and earnings response coefficient, while firm size cannot moderate and strengthen the relationship between leverage and earnings response coefficient. Keywords: Earnings Response Coefficient, Profitability, Leverage, Firm Size