The impact of leverage on the earning response coefficients

Aulia Puspita Dewi, Sutrisno T. and Lilik Purwanti
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Aulia Puspita Dewi: Accounting Department, Faculty of Economics and Business, Brawijaya University, Indonesia
Sutrisno T.: Accounting Department, Faculty of Economics and Business, Brawijaya University, Indonesia
Lilik Purwanti: Accounting Department, Faculty of Economics and Business, Brawijaya University, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2020, vol. 9, issue 4, 277-285

Abstract: This study aims to examine whether there is an influence of leverage on earnings response coefficients with corporate governance as moderation. This study uses 108 data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the year of observation 2016 to 2018. The analysis technique used in this study is a moderated regression analysis using SPSS version 24. The results of this study provide empirical evidence that leverage has an effect but not significant on the earnings response coefficient. This study also provides empirical evidence that corporate governance is unable to strengthen or weaken the effect of leverage on the earnings response coefficient. Key Words: Leverage, Earnings Response Coefficients, Corporate Governance

Date: 2020
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