Artikel Ilmiah : C1C017087 a.n. ANGGI BELLA SAFITRI
| NIM | C1C017087 |
|---|---|
| Namamhs | ANGGI BELLA SAFITRI |
| Judul Artikel | Pengaruh Leverage dan Growth Opportunity terhadap Earning Response Coefficient (ERC) dengan Kinerja Lingkungan sebagai Moderating Variable |
| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh leverage dan growth opportunity terhadap earning response coefficient serta menguji dan menganalisis peranan kinerja lingkungan dalam memoderasi pengaruh leverage dan growth opportunity terhadap earning response coefficient. Populasi pada penelitian ini mencakup perusahaan dalam klasifikasi industri pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Sampel diseleksi melalui metode purposive sampling berdasarkan beberapa kriteria sehingga diperoleh total sampel sebanyak 85 data perusahaan untuk periode observasi selama 5 tahun. Hasil penelitian ini menunjukkan bahwa: (1) leverage tidak berpengaruh terhadap earning response coefficient; (2) growth opportunity berpengaruh positif terhadap earning response coefficient; (3) kinerja lingkungan tidak memoderasi hubungan leverage dengan earning response coefficient; dan (4) kinerja lingkungan tidak memoderasi hubungan growth opportunity dengan earning response coefficient. Penelitian ini memberikan pandangan terkait pentingnya earning response coefficient bagi perusahaan dan merekomendasikan upaya yang dapat dilakukan perusahaan untuk meningkatkan respon pasar melalui peluang pertumbuhan (growth opportunity) perusahaan. Penelitian ini juga menekankan pada perusahaan untuk lebih memperhatikan relevansi nilai dari informasi laba yang akan dipublikasikan agar mendapatkan penilaian positif dari investor terkait kinerja perusahaan. |
| Abtrak (Bhs. Inggris) | The purpose of this research is to test and analyze the effect of leverage and growth opportunity on the earning response coefficient and to test and analyze the role of environmental performance to moderate the effect of leverage and growth opportunity on the earning response coefficient. The population in this study includes companies in the mining industry classification listed on the Indonesia Stock Exchange in 2019-2023. The sample was selected through a purposive sampling method based on several criteria so that a total sample of 85 company data was obtained for an observation period of 5 years. The results of this study indicate that: (1) leverage has no effect on the earning response coefficient; (2) growth opportunity has a positive effect on the earning response coefficient; (3) environmental performance does not moderate the relationship between leverage and earning response coefficient; and (4) environmental performance does not moderate the relationship between growth opportunity and earning response coefficient. This study provides insight into the importance of the earning response coefficient for companies and recommends efforts that companies can make to improve market response through the company's growth opportunities. This study also emphasizes that companies should pay more attention to the value relevance of the earnings information to be published in order to get a positive assessment from investors regarding the company's performance. |
| Kata kunci | Leverage, Growth Opportunity, Kinerja Lingkungan, Earning Response Coefficient |
| Pembimbing 1 | Dr. Puji Lestari S.E., M.Si., Ak., CA |
| Pembimbing 2 | |
| Pembimbing 3 | |
| Tahun | 2024 |
| Jumlah Halaman | 14 |
| Tgl. Entri | 2024-08-23 07:54:37.45162 |