PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN LEVERAGE TERHADAP EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BEI PERIODE 2013-2015

One of source which is used to assess good or bad performances of a company is camefromprofit information. Profit information given by the management to the investors are used fora decision making. Reactions shown by the investors for the information which provided by the market can be different. Based on this difference investor reaction, thisresearchintended to verify if there is an affect occurred from firm size, firm growth and leverage to the earnings response coefficients. This research is by using a secondary data, such as: company's annual report Trasnportation sector which listed on the Indonesia Stock Exchange during 2013-2015. The sampling method used in this research is a purposive sampling, 33 samples of data observations for a three years of period. The analytical method used is a multiple regression analysis. Based on the results of thisresearch analys is indicated that firm size and firm growth have a negative to earnings response coefficient. Other variabel that also leverages have a significant positive effect to earnings response coefficient (ERC). Keywords: Earnings Response Coefficient, Firm Growth, Firm Size, Leverag