Pengaruh Kualitas Audito Profitabilitas,Corporate Social Responsibility (Csr), Leverage dan Ukuran Perusahaan Terhadap Earnings Response Coefficient pada Perusaiiaan Manufaktur (Sektor Industri Dasar dan Kimia) yang Terdaftar di Bei Periode 2018- 2020

Abstract

This study aims to analyze the effect of auditor quality, profitability, corporate social responsibility (CSR), leverage and company size on the Earnings Response Coefficient in manufacturing companies (basic and chemical industry sectors) listed on the Indonesia Stock Exchange for the period 2018-2020. The population of this study are manufacturing companies (basic and chemical industry sectors) listed on the Indonesia Stock Exchange from 2018 to 2020. The total sample of this research is 21 manufacturing companies in the basic and chemical industry sector with 3 years of observation, so the number of observations is 63. Data used is secondary data which is done by downloading the annual report data through the website www.idx.co.id. The method of analysis used is descriptive statistics, classical assumption test, multiple linear regression and hypothesis testing. The result of this research was showed that partially auditor quality, profitability, corporate social responsibility (CSR), leverage and firm size have no effect, and simultaneously auditor quality, profitability, corporate social responsibility (CSR), leverage and company size also no effect.