Pengaruh Ukuraan Perusahaan dan Profitabilitas Terhadap Earning Response Coefficient (ERC) Pada Perusahaan Pertambangan Batubara Yang Terdaftar Di BUrsa Efek Indonesia Tahun 2018-2022

This study aims to determine the effect of company size, leverage, and profitability on the earning response ratio (ERC) of coal mining companies listed on the Indonesia Stock Exchange in 2018-2022. The sample was selected by purposive sampling method. The number of independent samples is firm size, leverage and profitability. The dependent variable is the Earnings Response Coefficient (ERC). The representation used for company size is the natural logarithm of total assets, leverage is measured by Debt-to-Assets Ratio (DAR), and profitability is measured by Return On Assets (ROA). The data analysis method used is multiple linear regression analysis to find the equation of company size, leverage and profitability together and partially to the Earnings Response Coefficient (ERC). The results of this study indicate that company size, leverage, and profitability together have a significant effect on the Earnings Response Coefficient (ERC). Although company size has been shown to have a partially positive effect on Earnings Return Ratio (ERC), leverage has a significant negative effect on Earnings Return Ratio (ERC) and profitability has a significant positive effect on Earnings Response Coefficient (ERC). This research will provide benefits for investors.