The influence of firm size, growth and profitability toward earning response coefficient with income smoothing as moderating variable in consumer goods industry companies listed in Indonesia stock exchange

Jasmine, Jasmine (2021) The influence of firm size, growth and profitability toward earning response coefficient with income smoothing as moderating variable in consumer goods industry companies listed in Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Earnings contain the information reflected in the stock price and investors will react over the information published by the entity. The response of the market over the financial statement information can be measured by earning response coefficient. Earning response coefficient is a measurement that can be used to measure the relationship between earnings and stock returns. This study aims to investigate the influence between variable firm size, growth and profitability as independent variables on earning response coefficient as dependent variable, with income smoothing as the moderating variable. This research is conducted by using quantitative research method using secondary data that were taken from the consumer goods industry companies which are listed in Indonesia Stock Exchange with the populations of 162 companies. The samples are obtained using purposive sampling method. The total sample is 75 companies from the year 2017-2019. The data analysis is using multiple linear regression analysis. Based on the results of research and analysis by using SPSS 25 indicate that size does not have any significant influence on earnings response coefficient. Growth does not have any significant influence on earning response coefficient. Profitability has significant influence towards earning response coefficient and income smoothing is not a moderating variable but there is significant influence towards earning response coefficient as independent variable. It is concluded that there are other variables that influence more on earning response coefficient which are not discussed in this research./ Pendapatan mengandung informasi yang dipancarkan dari harga saham dan para investor akan memberi reaksi terhadap informasi yang diterbitkan oleh entitas. Respon yang didapatkan pada pasar saham melalui informasi bisa dihitung dengan earning response coefficient. Earning response coefficient adalah sebuah ukuran untuk mengetahui hubungan pendapatan dengan informasi yang diterbitkan. Penelitian ini bertujuan untuk mengetahui pengaruh antara variabel ukuran perusahaan, pertumbuhan dan profitabilitas (sebagai variabel independent) terhadap earning response coefficient (sebagai variabel dependen), dengan perataan laba sebagai variabel moderasi. Penelitian ini dilakukan dengan menggunakan metode penelitian kuantitatif dengan menggunakan data sekunder yang diambil dari perusahaan barang konsumen yang terdaftar di Bursa Efek Indonesia dengan populasi 162 perusahaan. Dan sampel diperoleh dengan menggunakan metode purposive sampling. Total sampel adalah 75 perusahaan dari tahun 2017-2019. Data analisis menggunakan analisis regresi linier berganda. Berdasarkan hasil penelitian dan analisis dengan menggunakan SPSS 25 menunjukkan bahwa ukuran perusahaan tidak mempunyai hubungan yang signifikan terhadap earning response coefficient. Pertumbuhan tidak mempunyai hubungan yang signifikan terhadap earning response coefficient. Profitabilitas memiliki hubungan yang signifikan terhadap earning response coefficient dan perataan laba bukan variable moderasi tetapi memiliki hubungan yang signifikan sebagai variabel independen. Disimpulkan bahwa masih ada banyak variabel lain yang mempengaruhi earning response coefficient lebih banyak yang tidak dibahas di skripsi ini.

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