Analisis Pengaruh Ukuran, Pertumbuhan dan Profitabilitas Perusahaan Terhadap Koefisien Respon Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2009-2011)

Abstract

This research aims to test and analyze, is the size of the company, the growth and the profitability of the company have an effect on to Coefficient profit response (ERC) in manufacturing companies listed in the Indonesia Stock Exchange (Bursa Efek Indonesia (BEI)). Types of this research is quantitative research. That the uses of data in this research is secondary data. The choise of the samples will be done by purposive sampling. This Research using samples as many as 97 companies listed in Indonesia Stock Exchange (Bursa Efek Indonesia (BEI)) in the period 20092011.

So the whole samples were 237.The method of analysis that had been used in this research is double multiple regression. Before the regression analysis done we did aclassic assumption test to produce a valid model parameter value estimator. Any partial solution (test t) that the size of the company that is proxied by LnASET have a significant impact to Profit Coefficient Response. This can be seen from the significance probability of the company Size: 0.042 under 0.05, it means that if the size of the company higher then the Profit Coefficient Response is getting higher too. The company's growth that is proxied with PBV not had an effect on Profit Coefficient response. This can be seen from the significance PBV probability of 0.242 above 0.05. Profitability of the company tha is proxied by ROA have a significant impact to Profit Coefficient response. This can be seen from the significance probability of the growth of the company of 0.002 under 0.05, it means that the higher profitability of the company than Profit Response Coefficient is getting higher too.