Factors Influencing Investor Responses to Earnings RelatedAnnouncementsinThePandemic EraofCovid-19

Factors Influencing Investor Responses to Earnings RelatedAnnouncementsinThePandemic EraofCovid-19

EarningsResponse, Coefficient,Growth Opportunities, Corporate Reputation, Firm Size

This study aims to examine the Effect of Growth Opportunities on Earning RelatedAnnouncements. The effect of Debt Policy on ERC (Earnings Response Coefficient) and theeffect of Company Size on ERC (Earnings Response Coefficient) is the role of the company'sreputation as a moderator between the Effect of Growth Opportunities on Profit-RelatedAnnouncements. there is a role for thecompany's reputation as a moderator between theeffectofdebtpolicyontheERC(EarningsResponseCoefficient)andtheroleofthecompany'sreputationasamoderatorbetweentheeffectofcompanysizeontheERC(EarningsResponseCoefficient).byusingmultipleregressionanalysis.Theresearcherconcludesthatthereisaninfluenceofgrowthopportunitiesandcorporatesizeontheearnings response coefficient. but the debt policy has no effect on the earnings responsecoefficient. then there is the role of corporate reputation as a moderator of the influence ofgrowthopportunitiesandcorporatesizeonearningsresponsecoefficientbutthereisnoroleof corporate reputation as a moderation of the effect of debt policy on earnings responsecoefficient

YohanesMardinataRusli1*,KandiSofiaSenastriDahlan2,EkaDianRani3,DavidHarianto4

https://dinastipub.org/DIJEFA/article/view/1985/1359

Bunda Mulia University

28 July 2023

Yohanes Mardinata Rusli

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English

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