International Journal of Research in Business and Social Science

International Journal of Research in Business and Social Science

The impact of leverage on the earning response coefficients

Yazarlar: Aulia Puspita Dewi, Sutrisno T. Sutrisno, Lilik Purwanti

Cilt 9 , Sayı 4 , 2020 , Sayfalar -

Konular:-

Anahtar Kelimeler:Leverage,Earnings Response Coefficients,Corporate Governance

Özet: This study aims to examine whether there is an influence of leverage on earnings response coefficients with corporate governance as moderation. This study uses 108 data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the year of observation 2016 to 2018. The analysis technique used in this study is a moderated regression analysis using SPSS version 24. The results of this study provide empirical evidence that leverage has an effect but not significant on the earnings response coefficient. This study also provides empirical evidence that corporate governance is unable to strengthen or weaken the effect of leverage on the earnings response coefficient.

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@article{2020, title={The impact of leverage on the earning response coefficients}, volume={9}, number={0}, publisher={International Journal of Research in Business and Social Science}, author={Aulia Puspita Dewi, Sutrisno T. Sutrisno, Lilik Purwanti}, year={2020} }
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Aulia Puspita Dewi, Sutrisno T. Sutrisno, Lilik Purwanti. (2020). The impact of leverage on the earning response coefficients (Vol. 9). Vol. 9. International Journal of Research in Business and Social Science.
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Aulia Puspita Dewi, Sutrisno T. Sutrisno, Lilik Purwanti. The Impact of Leverage on the Earning Response Coefficients. no. 0, International Journal of Research in Business and Social Science, 2020.
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