{"id":"https://openalex.org/W7225007656","doi":"https://doi.org/10.70428/yz3e1428","title":"PENGARUH GROWTH OPPORTUNITY DAN ESG DISCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT","display_name":"PENGARUH GROWTH OPPORTUNITY DAN ESG DISCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT","publication_year":2026,"publication_date":"2026-10-30","ids":{"openalex":"https://openalex.org/W7225007656","doi":"https://doi.org/10.70428/yz3e1428"},"language":"en","primary_location":{"id":"pmh:oai:ejournal.poltektedc.ac.id:article/1734","doi":"https://doi.org/10.70428/yz3e1428","is_oa":false,"landing_page_url":"https://ejournal.poltektedc.ac.id/index/article/view/1734","pdf_url":null,"source":{"id":"https://openalex.org/S5407038498","display_name":"Journal of Economics Accounting Tax and Management (JECATAMA)","issn_l":"2962-1712","issn":["2962-1712"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275924","host_organization_name":"Politeknik TEDC Bandung","host_organization_lineage":["https://openalex.org/I4405275924"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.70428/rsrmr879","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5007441371","display_name":"Aisyah Larasati","orcid":"https://orcid.org/0000-0001-7084-8777","observed_orcids":["https://orcid.org/0000-0001-7084-8777"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Larasati, Aisyah","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5032043016","display_name":"Anwar Hariyono","orcid":"https://orcid.org/0000-0001-7611-4045","observed_orcids":["https://orcid.org/0000-0001-7611-4045"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Hariyono, Anwar","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.90607369,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7515000104904175,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7515000104904175,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.07039999961853027,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.053199999034404755,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-response-coefficient","display_name":"earnings response coefficient","score":0.9200000166893005},{"id":"https://openalex.org/keywords/growth-opportunities","display_name":"growth opportunities","score":0.9639999866485596},{"id":"https://openalex.org/keywords/esg-disclosure","display_name":"ESG disclosure","score":0.9990000128746033},{"id":"https://openalex.org/keywords/market-reaction-to-earnings","display_name":"market reaction to earnings","score":0.6890000104904175},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.8930000066757202},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9549999833106995}],"concepts":[{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.65829998254776},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5837000012397766},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5080999732017517},{"id":"https://openalex.org/C2778392974","wikidata":"https://www.wikidata.org/wiki/Q5326945","display_name":"Earnings growth","level":3,"score":0.424699991941452},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.3968000113964081},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.39430001378059387},{"id":"https://openalex.org/C153240184","wikidata":"https://www.wikidata.org/wiki/Q3243772","display_name":"Control variable","level":2,"score":0.3709000051021576},{"id":"https://openalex.org/C2985497776","wikidata":"https://www.wikidata.org/wiki/Q1148384","display_name":"Leverage effect","level":4,"score":0.34950000047683716},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.33379998803138733},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.32989999651908875},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3043999969959259},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.2881999909877777},{"id":"https://openalex.org/C196083921","wikidata":"https://www.wikidata.org/wiki/Q7915758","display_name":"Variance (accounting)","level":2,"score":0.28209999203681946},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.2808000147342682},{"id":"https://openalex.org/C2776943663","wikidata":"https://www.wikidata.org/wiki/Q165687","display_name":"Human capital","level":2,"score":0.2732999920845032},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.2612000107765198},{"id":"https://openalex.org/C2988460067","wikidata":"https://www.wikidata.org/wiki/Q55639","display_name":"Manufacturing sector","level":2,"score":0.25699999928474426}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ejournal.poltektedc.ac.id:article/1734","doi":"https://doi.org/10.70428/yz3e1428","is_oa":false,"landing_page_url":"https://ejournal.poltektedc.ac.id/index/article/view/1734","pdf_url":null,"source":{"id":"https://openalex.org/S5407038498","display_name":"Journal of Economics Accounting Tax and Management (JECATAMA)","issn_l":"2962-1712","issn":["2962-1712"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275924","host_organization_name":"Politeknik TEDC Bandung","host_organization_lineage":["https://openalex.org/I4405275924"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.70428/rsrmr879","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.6452000141143799,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3038263284","https://openalex.org/W4377098336","https://openalex.org/W4405627146","https://openalex.org/W2907415624","https://openalex.org/W7060911578","https://openalex.org/W7161823067","https://openalex.org/W2999086315","https://openalex.org/W4405716746","https://openalex.org/W2759803884","https://openalex.org/W2990103217"],"abstract_inverted_index":{"Earning":[0],"Response":[1],"Coefficient":[2],"(ERC)":[3],"reflects":[4],"market":[5],"responses":[6],"to":[7],"earnings":[8],"information":[9],"that":[10,57],"vary":[11],"across":[12],"companies.":[13],"This":[14],"study":[15],"examines":[16],"the":[17,79],"effects":[18],"of":[19,89],"Growth":[20,58],"Opportunity":[21,59],"and":[22,30,72],"ESG":[23,68],"Disclosure":[24],"on":[25,65],"ERC,":[26,66],"with":[27],"firm":[28,70],"size":[29],"leverage":[31,73],"as":[32],"control":[33],"variables,":[34],"in":[35],"post-pandemic":[36],"manufacturing":[37],"firms.":[38],"Using":[39],"a":[40,61],"quantitative":[41],"approach,":[42],"350":[43],"observations":[44],"from":[45],"70":[46],"companies":[47],"were":[48],"analysed":[49],"using":[50],"multiple":[51],"linear":[52],"regression.":[53],"The":[54,86],"results":[55],"show":[56],"has":[60],"significant":[62,76],"negative":[63],"effect":[64],"while":[67],"Disclosure,":[69],"size,":[71],"have":[74],"no":[75],"effect.":[77],"Simultaneously,":[78],"variables":[80],"do":[81],"not":[82],"significantly":[83],"affect":[84],"ERC.":[85],"adjusted":[87],"R\u00b2":[88],"1.1%":[90],"indicates":[91],"low":[92],"explanatory":[93],"power.":[94]},"counts_by_year":[],"updated_date":"2026-11-02T09:45:03.842371","created_date":"2026-11-01T00:00:00"}