Penelitian ini dilakukan untuk membuktikan pengaruh persistensi laba dan firm size terhadap Earnings Response Coefficient dengan leverage sebagai variabel intervening. Variabel bebas atau independen pada penelitian ini adalah persistensi laba dan firm size. Sementara variabel terikat atau dependen dalam penelitian ini adalah Earnings Response Coefficient. Sedangkan untuk leverage merupakan variabel intervening atau mediasi dalam penelitian ini. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. Analisa yang digunakan adalah analisis jalur dengan menggunakan aplikasi AMOS 21. Pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling. Hasil dari penelitian menunjukkan bahwa persistensi laba berpengaruh negative terhadap leverage dan firm size berpengaruh positif terhadap leverage, persistensi laba dan leverage tidak berpengaruh terhadap Earnings Response Coefficient, firm size berpengaruh positif terhadap Earnings Response Coefficient. Leverage tidak berpengaruh sebagai mediasi antara persistensi laba terhadap Earnings Response Coefficient. Leverage berpengaruh sebagai mediasi antara hubungan firm size terhadap Earnings Response Coefficient. Kata Kunci : Persistensi laba, firm size, leverage dan Earnings Response Coefficient.

This research was conducted to prove the effect of earnings persistence and firm size on Earnings Response Coefficient with leverage as an intervening variable. The independent variable of this research is profit persistence and firm size. While the dependent variable of this research is Earnings Response Coefficient. Meanwhile for leverage in this research as intervening variable. This research implemented at manufacturing companies listed on the Indonesia Stock Exchange at 2013-2017. The analysis used is path analysis using AMOS 21 application. Sampling in this study uses purposive sampling technique. The results of this research show that earnings persistence has a negative effect on leverage and firm size positively influencing leverage, earnings persistence and leverage have no effect on Earnings Response Coefficient, firm size has a positive effect on Earnings Response Coefficient. Leverage has no effect as a mediation between earnings persistence and Earnings Response Coefficient. Leverage influences as a mediation between firm size relationship to Earnings Response Coefficient. Keywords : Earnings persistence, firm size, leverage and Earnings Response Coefficient.

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