Fatkhurozaq, Wiliyanto, Muammar Afif Al Qusaeri, M.Wahab Khasbulloh, and Muthi’atul Khasanah, “Earning Per Share (EPS), Nilai Perusahaan Dan Risiko Keuangan Serta Pengaruhnya Terhadap Earnings Response Coefficient (ERC): Penelitian”, JERKIN, vol. 5, no. 2, pp. 4926–4933, Oct. 2026.