PENGARUH INFORMASI LABA TERHADAP KOEFISIEN RESPON LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2016-2019)
Keywords:Earnings Response Coefficient, Net Income (PEPS), Income from Operating Activities (POP)
The purpose of this study was to determine the effect of net income (peps) and profit from operating activities (pop), both simultaneously and partially, on the earnings response coefficient in manufacturing companies from 2016 to 2019. The type of research used is correlational using annual finance, which is taken from the official website of the Indonesian stock exchange. Multiple regression analysis is used to test the hypothesis while data processing uses the statistical SSS program. The results of this study indicate that (1) net income and operating profit affect the earnings response coefficient in manufacturing companies (2) net income affects the earnings response coefficient of manufacturing companies (3) operating profit affects the response coefficient profit of manufacturing companies.