A method of preparing a thermoplastic resin composition, comprising kneading and extruding, at 200 to 300° C. and 100 to 500 rpm, 25 to 75% by weight of an alkyl acrylate-aromatic vinyl compound-vinyl cyanide compound graft copolymer (A) containing alkyl acrylate rubber having an average particle diameter of 60 to 120 nm and 25 to 75% by weight of a (meth)acrylic acid alkyl ester compound-aromatic vinyl compound-vinyl cyanide compound non-graft copolymer (B),
- wherein the thermoplastic resin composition has an alkyl acrylate coverage value (X) of 67% or more as calculated by Equation 1 below:
- X={(G−Y)/Y}×100, [Equation 1]
- wherein G represents a content (wt %) of a gel based on a total weight of the thermoplastic resin composition, and Y represents a content (wt %) of the alkyl acrylate in the gel based on the total weight of the thermoplastic resin composition,
- wherein the content of the alkyl acrylate in the gel is measured by nuclear magnetic resonance (NMR) analysis or Fourier transform infrared spectroscopy (FT-IR) analysis,
- wherein the graft copolymer (A) comprises 20 to 60% by weight of the alkyl acrylate rubber and 40 to 60% by weight of an aromatic vinyl compound-vinyl cyanide compound copolymer (a-2),
- wherein based on 100% by weight in total of the acrylate rubber, the alkyl acrylate rubber includes the aromatic vinyl compound in an amount of 5 to 20% by weight, and
- wherein, the thermoplastic resin composition is in a form of an extruded film having dimensions of 0.15 mm×10 cm×10 cm in thickness, width, and length, and when a 1 kg weight is vertically dropped onto the extruded film from a height of 25 cm using a Gardner impact tester, haze values before and after impact are measured for a portion of the extruded film hit by the weight according to ASTM D1003, a difference in the haze values before and after the impact is calculated, and a haze difference (ΔHaze) is 6.7 or less.