pengaruh ukuran perusahaan, leverage, dan struktur modal terhadap earnings response coefficient (erc) pada perusahaan bumn yang terdaftar di bursa efek indonesia

earnings information which owned by the bumn company will be beneficial for the users of financial statement to decision making. reaction shown by the investors for the information which provided by the market can be different. based on this difference investor reaction, this research intended to verify if there is an affect occurred from firm size, leverage and capital structure to the earnings response coefficient (erc) bumn companies listed on the indonesian stock exchange (idx) 2012-2016. samples were obtained as many as 71 companies through sensus sampling method. analysis of the data in this study using multiple linear regression analysis. based on the result of this research analysis is indicated that leverage have a effect to earnings response coefficient (erc), while firm size and capital structure does not have a effect to earnings response coefficient (erc)