PENGARUH INFORMASI LABA TERHADAP KOEFISIEN RESPON LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2014-2017)

AbstractThis study aims to determine the Influence of Profit Information AgainstEarnings Response Coefficients in Manufacturing Companies listed on theIndonesia Stock Exchange from 2014 to 2017. This research was conducted onthe Indonesia Stock Exchange by selecting samples of companies listed on theIndonesia Stock Exchange in 2014 until in 2017. The population in this study were138 companies and a total sample of 31 companies was selected by passing thepurposive sampling stage, so the number of samples for 4 years was 124 samples.PEPS, POP, and ERC variables together have a significant effect on the EarningsResponse Coefficient. The amount of influence obtained on PEPS, POP, and ERCvariables on the Earnings Response Coefficient is 61.1%. while the remaining38.9% are influenced by other variables outside the regression equation.Keyword: PEPS, POP, and ER