Pengaruh Struktur Modal, Alokasi Pajak, Dan Ukuran Perusahaan Terhadap Earning Response Coefficient (Erc)
Abstract
The purpose of this study was to determine the effect of capital structure, tax allocation, and company size on the Earning Response Coefficient (ERC) either partially or simultaneously. The population in this study are companies in the trade, service and investment sector in the large trade sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The research sample was determined by purposive sampling method and obtained 25 companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019, so that the total sample amounted to 125 samples. Data processing was performed using multiple linear regression method with the help of Statistical Product and Service Solution (SPSS) version 22.The results of this research showed that partially the capital structure variable had no significant effect on the earning response coefficient (ERC), the tax allocation variable had no significant effect on the earning response coefficient (ERC) and the firm size variable has a significant effect on the earning response coefficient (ERC). While the results of the research simultaneously show that the capital structure, tax allocation and company size together have a significant effect on the earning response coefficient (ERC).
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