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dc.contributor.advisorAzhar
dc.contributor.advisorGultom, Parapat
dc.contributor.authorNasution, Syarifuddin Hz
dc.date.accessioned2023-03-14T05:12:54Z
dc.date.available2023-03-14T05:12:54Z
dc.date.issued2022
dc.identifier.urihttps://repositori.usu.ac.id/handle/123456789/82947
dc.description.abstractThis research is constituted a background by investors who always see that profit is the most vital in making decision to invest. The fact, however, is that they will respond to all information from a company, not only information about profit but also information which influences stock price. The objective of the research is to find out the effects of capital structure, firm size, profit persistence, and growth opportunities on earning response coefficient with profitability as a moderating variable in the mining companies listed on BEI (Indonesia Stock Exchange) in the period 2018-2020. The population comprises 52 mining companies listed on BEL, and 37 of them are taken as the sample by using purposive sampling tehnique so that there are 111 research observations. The data are processed by using E-views statistic software program. The result of the research shows that J) capital structure has negative and significant effects on carning response coefficient, 2) firm aze, profit persistence, and growth opportunities have positive and significant effects on earning response coefficient. 3) profitability is able to moderate the effects of capital structure, firm size, and growth opportunities on earning response coefficient, and 4) profitability cannot moderate the effects of capital persistence on earning response coefficient.en_US
dc.language.isoiden_US
dc.publisherUniversitas Sumatera Utaraen_US
dc.subjectCapital Structureen_US
dc.subjectFirm Sizeen_US
dc.subjectCapital Persistenceen_US
dc.subjectGrowth Opportunitiesen_US
dc.subjectProfitabilityen_US
dc.subjectEarning Response Coefficienten_US
dc.titleFaktor-Faktor yang Mempengaruhi Earning Response Coefficient dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020en_US
dc.typeThesisen_US
dc.identifier.nimNIM207017035
dc.identifier.nidnNIDN0007045602
dc.identifier.nidnNIDN0030016102
dc.identifier.kodeprodiKODEPRODI62101#Akuntansi
dc.description.pages145 Halamanen_US
dc.description.typeTesis Magisteren_US


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