Pengaruh Kesempatan Bertumbuh, Persistensi Laba, Risiko Kegagalan, Ukuran Perusahaan dan Free Cash Flow terhadap Earning Response Coefficient pada Perusahaan Manufaktur Otomotif yang terdaftar pada Bursa Efek Indonesia (BEI) 2018-2022

Abstract

This research aims to observe and analyze the influence of growth opportunities, profit persistence, failure risk, company size, and free cash flow on the earnings response coefficient variable within automotive subsector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The author employs a quantitative associative approach in this research. The population under study comprises 16 automotive manufacturing companies on the IDX. Using a purposive sampling method, a sample of 14 companies was selected for a 5-year observation period (2018-2022). The data analysis techniques employed include multiple linear regression tests, classical assumption tests, hypothesis tests, and determination of coefficients. The test results indicate that growth opportunities, profit persistence, failure risk, company size, and free cash flow collectively exert a partial and simultaneous influence on the earnings response coefficient.