Pengaruh Sustainability Report Disclosure, Firm Size, Earnings Persistence, Dan Growth Opportunities Terhadap Earnings Response Coefficient (ERC)

Meilani, Lilis (2024) Pengaruh Sustainability Report Disclosure, Firm Size, Earnings Persistence, Dan Growth Opportunities Terhadap Earnings Response Coefficient (ERC). Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

This study aims to analyze the effect of sustainability report disclosure, firm
size, earnings persistence, and growth opportunities on the Earnings Response
Coefficient (ERC) in companies in the consumer non-cyclicals sector listed on the
Indonesia Stock Exchange (IDX) from 2019 to 2022. This research provides insights to
various stakeholders, such as investors, companies, and regulators, for better decision-
making and improvements in financial and business practices.
This study uses a descriptive quantitative method with secondary data in the
form of annual reports and sustainability reports of companies obtained from the
official IDX website and each company. Data collection techniques include
documentation and observation. The sampling method used is purposive sampling,
with 68 samples from 17 companies in the consumer non-cyclicals sector analyzed.
The results of this study indicate that the variable Growth Opportunities has a
significant positive effect on the Earnings Response Coefficient (ERC), while the
variables Sustainability Report Disclosure, Firm Size, and Earnings Persistence do not
have a significant effect on the Earnings Response Coefficient (ERC).

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