YUSUF, Akbar Fadillah (2024) The Determinants Of Size, Leverage, and Profitability On Earnings Response Coefficients In The Transportation and Logistics Sector (Idx 2020-2022). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This study aims to examine the determinants of size, leverage, and profitability on earnings response coefficients in the transportation and logistics sector (IDX 2020-2022). The population of this study includes transportation and logistics sector companies listed on the Indonesia Stock Exchange (BEI) during 2020-2022. The transportation and logistics sector were chosen for its vital role in the economy and its unique business characteristics. This research is significant given the disparities in the findings of previous studies regarding the effects of these variables on ERC. By analyzing the financial data of companies in this sector, it is anticipated that a more comprehensive understanding of the factors influencing market reactions to earnings announcements can be achieved, thereby contributing to the development of financial theory, investment practices, and strategic decisionmaking for businesses and other stakeholders. This type of research uses correlational research with a quantitative approach, collecting information from various sources and literature and other sources that can analyze and solve problems, so that the findings of this research can be analyzed and solved. The analysis technique for financial reports of transportation and logistics companies listed on the Indonesia Stock Exchange from 2020 to 2022 is the technique used to obtain secondary data. The theory used in this research is Signaling Theory and Agency Theory. Signaling theory is an action taken by company management to provide clues to investors about how management views the company's prospects. This theory basically focuses on how to reduce information asymmetry between company management and external parties. Agency theory is one of the theories that is widely applied in the field of accounting and underlies current accounting research. Research conducted on agency theory can be deductive or inductive and is a special case of behavioral research, although agency theory has its roots in the fields of finance and economics rather than psychology and sociology. This research aims to investigate whether larger firms with higher leverage or greater profitability exhibit stronger or weaker reactions to earnings announcements compared to their peers in the same sector.The results of his study are expected to offer a more comprehensive understanding of how the market reacts to earnings announcements in the transportation and logistics sector. Moreover, the results of this study can have substantial implications for a wide range of stakeholders, including investors, corporate managers, regulators, and researchers. For investors, the findings can serve as a guide in making more informed investment decisions. For company managers, the results can provide insights for developing more effective business strategies. For regulators, the results can be a consideration in formulating policies to promote the growth of the transportation and logistics sector. Lastly, for academics, this research can open up avenues for further research on related topics. The findings of this research are expected to make a significant contribution to both the academic and practical realms of finance and business. By providing accurate and relevant financial information, this study can serve as a valuable resource for investors, enabling them to make more informed decisions about their investments in the transportation and logistics sector. Moreover, the insights gained from this research can be leveraged by corporate managers to develop and implement more effective business strategies. By analyzing the impact of financial factors on firm performance, managers can optimize resource allocation, financial planning, and risk management. In addition to its practical implications, this research is expected to contribute to the advancement of financial theory. The findings can serve as a foundation for future research, stimulating further exploration of the relationship between financial variables and firm performance. By identifying the factors that drive market reactions to earnings announcements, this study can help to refine existing models of financial behavior and inform the development of new theoretical frameworks. Ultimately, the insights gained from this research can contribute to a deeper understanding of the complex dynamics of the financial markets and the role of financial information in shaping economic outcomes.

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