PENGARUH FIRM SIZE, PROFITABILITAS, RISIKO KEGAGALAN PERUSAHAAN, DAN CSR DISCLOSURE TERHADAP EARNINGS RESPONSE COEFFICIENT
(STUDI EMPIRIS PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2018-2022)
Keywords:
CSR Disclosure, Default Risk, Earning Response Coeffient, Firm Size, ProfitabilityAbstract
This study aims to determine the effect of firm size, profitability, risk of company failure, and CSR disclosure on Earning Response Coeffient (ERC) in property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample used in this study was 130 with the sampling method using purposive sampling. The type of data used is secondary data obtained by accessing the website www.idx.co.id. and the data in this study were processed using WarpPLS software. The data analysis technique used in this research is PLS-SEM. The results of this study indicate that the firm size variable and the risk of company failure have a positive effect on the earning response coeffient. while the CSR disclosure variable has a negative effect on the earning response coeffient and the profitability variable has no effect on the earning response coeffient
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