Pengaruh Struktur Modal, Profitabilitas, Arus Kas Operasi, Ukuran Perusahaan dan Ketepatanwaktu terhadap Earnings Response Coefficient (Studi pada Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)

The purpose of this study was to determine the effect of capital structure, profitability, operating cash flow, firm size ans timeliness on earnings response coefficient. The population in this study were consumer goods companies listed on Indonesia Stock Exchange for the period 2015-2019 as many as 245 sample companies. This research was conducted using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of this study indicate that profitability and operating cash flow affects the earnings response coefficient, while capital structure, firm size and timeliness have no effect on earnings response coefficient