Analisis Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, dan Konservatisme Terhadap Koefisien Respon Laba pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

Abstract

This study aims to analyzed the effect of leverage, company size, profitability and conservatism on the earnings response coefficient in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2019-2023. The population in this study were manufacturing companies in the consumer goods sector on the Indonesia Stock Exchange in 2019-2023 totaling 47 companies, The sampling technique used the purposive sampling method from the selection results obtained 34 companies with a total of 170 observations, the data was analyzed using multiple linear regression. The results of the study indicate that partially leverage has a negative and significant effect on the profit response coefficient, company size has a positive and significant effect on the efficiency of the profit response, profitability does not affect the profit response coefficient and conservatism does not affect the profit response coefficient. Simultaneously leverage, company size, profitability and conservatism have a significant effect on the profit response coefficient.