📄 Abstract
This study aims to examine the effect of dividend payout ratio, leverage, and profitability on earning response coefficient with firm size variables as moderators. The sample in this study uses a purposive sampling technique with a sample number of 80 data. The data processing in this study uses EVIEWS 13 to test the hypothesis that has been established. The results showed that the dividend payout ratio had an effect on the earning response coefficient, while leverage and profitability showed that there was no effect on the earning response coefficient, and the firm size was able to moderate the dividend payout ratio to the earning response coefficient, and the firm size was unable to moderate the leverage and profitability to the earning response coefficient. Overall, the variables studied in this study were able to explain 71.7% of the earning response coefficient.
🏷️ Keywords
📚 How to Cite:
Hendro Paulus, Deden Tarmidi , THE MODERATING EFFECT OF FIRM SIZE ON THE RELATIONSHIP BETWEEN FINANCIAL VARIABLES AND EARNING RESPONSE COEFFICIENT , Volume 11 , Issue 12, december 2024, EPRA International Journal of Economics, Business and Management Studies (EBMS) , DOI: https://doi.org/10.36713/epra19608