THE CONNEXION OF FINANCIAL RATIO AND ISLAMIC SOCIAL REPORTING (ISR) ON EARNING RESPONSE COEFFICIENT WITH FIRM SIZE AS A MODERATING

Authors

  • Lince Bulutoding, Rika Dwi Ayu Parmitasari & Nurfaizah Divia Maharani

Keywords:

Profitability, Leverage, Islamic Social Reporting, Company Size And Earning Reponse Coefficient

Abstract

This study was aimed to determine the effect of profitability, leverage and Islamic Social Reporting on Earning Response Coefficient and the ability of firm size variables in moderating the relationship between profitability, leverage and Islamic Social Reporting on Earning Response Coefficient. The sample used in this research was a manufacturing company listed in Indonesia Stock Index BEI during the period 2015-2018. Total sample amounted to 30 companies by using purposive sampling technique. Methods of data analysis used multiple regression and moderating regression analysis. The results showed that profitability had a significant positive effect on Earning Response Coefficient. In this research, leverage and Islamic Social Reporting had no effect on Earning Response Coefficient. However, the firm size variable could moderate the relationship between profitability with Earning Response Coefficient and relationship between Islamic Social Reporting with Earning Response Coefficient. Conversely, firm size could not moderate the relationship between leverage and Earning Response Coefficient.

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Published

2020-05-30

How to Cite

Lince Bulutoding, Rika Dwi Ayu Parmitasari & Nurfaizah Divia Maharani. (2020). THE CONNEXION OF FINANCIAL RATIO AND ISLAMIC SOCIAL REPORTING (ISR) ON EARNING RESPONSE COEFFICIENT WITH FIRM SIZE AS A MODERATING. International Journal of Research Science and Management, 7(5), 1–16. Retrieved from http://ijrsm.com/index.php/journal-ijrsm/article/view/105

Issue

Vol. 7 No. 5 (2020)

Section

Articles