Pengaruh Capital Structure, Audit Quality, Growth Opportunity dan Firm Size terhadap Earning Response Coefficient pada Perusahaan Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021

Abstract

The purpose from the research is to analyze the influence of capital structure, audit quality, growth opportunity and firm size on the earning response coefficient. This research uses a sample of consumer goods industry companies listed on the Indonesia Stock Exchange during the 2019-2021 period. There are 72 consumer goods industry companies listed on the Indonesian Stock Exchange. A total of 35 consumer goods industry companies were sampled in this research. The sampling technique used in this research is the purposive sampling method. The data used in this research is secondary data. Research data was obtained from the websites www.idx.co.id and www.yahoo!finance. The data obtained and collected was then processed using the SPSS version 24 application. The research results show that capital structure with a significance value of 0.006 has a significant positive effect, firm size with a significance value of 0.011 has a significant negative effect on the earning response coefficient. Meanwhile, audit quality with a significance value of 0.406 and growth opportunity with a significance value of 0.627 have no effect on the earning response coefficient.