This iresearch iaimed ito ianalyze ithe iinfluence of the earnings response coefficient based on growth opportunities, earnings persistance and intellectual capital in financial statements of IDX-30 companies on 2017 until 2019. The population in this study was 45 companies, with a purposive sampling system obtained 17 samples of companies for 3 periods to 51 financial data. The examination utilized is multiple linear regression analysis methods. The outcomes represent if growth opporturnities didn't affect on earnings response coefficient, earnings persistance influenced earnings response coefficient, and intellectual capital didn't affect on earnings response coefficient. In views of these calibration, this study shows that of the three independent variables, the influence of earnings persistance can trigger stronger market responsiveness, because earnings stability are able to convince investors to react faster in determining investment decisions.
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