Pengaruh ISR, Leverage dan Likuiditas terhadap ERC pada Perusahaan yang Terdaftar di ISSI Tahun 2015-2020

Abstract: Purpose: The purpose of this study is to find out whether Islamic Social Reporting has an effect on the Earning Response Coefficient, Leverage and Liquidity Coefficient. Method: This uses quantitative research methods with secondary data types from 2015-2020 obtained IDX official website Yahoo Finance. Data collection techniques used are documentation library studies. sampling technique purposive a sample 30 manufacturing companies. analysis panel regression E-views software version 12. Result: results Reporting, Leverage, have no Earnings because financial accounting standards do not require companies disclose Reporting. Companies that high debt may be company growing able pay off its short-term run operations generate profits without fear liquidation. Contribution: expected as input consideration for investors regarding company's earnings response coefficient. Keywords: 1. 2. 3. Likuidity 4. Coefficient