The Influence Of Profitability And Leverage On Earning Response Coefficient In Manufacturing Companies

Novien Rialdy, Lumongga Lubis

Abstract


The purpose of this research is to determine the effect of Profitability and Leverage as measured by Return on Assets, Return On Equit, Net Profit Margin and Gross Profit Margin, Debt to Asset Ratio, Debt to Equity Ratio, Longterm Debt to Equity Ratio, Operating Income to Liabilities on Earnings Response Coefficient in Manufacturing Companies in the food and beverage sub-sector 2018-2022. The type of research used is an associative approach. The sampling technique uses purposive sampling. The data collection technique in this research uses documentation techniques. Based on the research results, it shows that partially ROA and DER have a significant positive effect on ERC. ROE, DAR, and OItL partially have a significant negative effect on ERC. NPM, GPM, and LtDtER have no effect on the Earning Response Coefficient. Based on the research results, it can be concluded that simultaneously Profitability and Leverage have a significant positive effect on the Earning Response Coefficient.


Keywords


Profitability, Leverage and Earning Response Coefficient

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References


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DOI: https://doi.org/10.30596/miceb.v2i0.614

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