Pengaruh Leverage, Firm Size, Timeliness dan Systematic Risk terhadap Earnings Response Coefficient pada Perusahaan Perbankan

Earnings Response Coefficient is a known market reaction from earnings information announced by the company to the public. The market reaction is in the form of a coefficient value that is useful to assist investors in predicting the profits that will be obtained from the investments that have been invested in the company. This study aims to determine the effect of leverage, firm size, timeliness and systematic risk on the earnings response coefficient. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2015-2019. The number of samples in this study were 127 companies using purposive sampling method. The analytical technique used in this research is multiple linear regression analysis. Based on the results of the study, it is known that firm size and timeliness have a positive effect on the earnings response coefficient, while leverage and systematic risk have no effect on the earnings response coefficient. Keywords: Earnings Response Coefficient, Leverage, Firm Size, Timeliness and Systematic Risk