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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Ilmu Komputer dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer ARSY : Jurnal Aplikasi Riset kepada Masyarakat Legal Protection for the Partnership Agreement Parties Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Kompetitif Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC)
Dini Onasis
Universitas Lancang Kuning
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Riset Akuntansi Kontemporer

 1 
THE MODERATING ROLE OF INFORMATION ASYMMETRY ON EARNINGS PERSISTENCE AND EARNINGS RESPONSE COEFFICIENT Onasis, Dini; Jasman, Jasman
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.19307

Abstract

This study examines the effect of earnings persistence on earnings response coefficient with the role of information asymmetry as a moderating variable in strengthening or weakening its effect. The data used comes from the company's financial statements gathered from the Indonesia Stock Exchange website. The samples used are manufacturing companies starting from the 2021-2023 period. This research uses a purposive sampling method. The study results indicate that earnings persistence has a positive effect on the earnings response coefficient (ERC), and information asymmetry is empirically proven to weaken the positive impact of persistence on ERC. This study provides advice to shareholders to encourage management to reduce information asymmetry through increased transparency and disclosure of financial statements. With low information asymmetry, it increases earnings persistence which then provides earnings power as a tool for predicting future earnings which consequently provides an increase in ERC.
Co-Authors afred suci, afred Afvan Aquino Afvan Aquino Al Jufri Ardiansah Ardiansah Ardiansah, Ardiansah Dwika Lodia Putri Fauzan , Muhammad HARDI HARDI Hardi Hardi, Hardi Ika Berty Apriliyani Ika Berty Apriliyani Indarti Indarti Inova Fitri Siregar, Inova Fitri Jasman Jasman Jasman Jeni Wardi Juita Sukraini Kasmawati Lili Wahyuni Maya Septiawisda Melinda, Vani Muhammad Syaiful Arif Nidia Anggreni Das nurhayani lubis, nurhayani Oemar, Fahmi Rasyad, Rinayanti Rinayanti Rasyad Rinayanti Rasyad Rita Dwi Putri Septiawisda, Maya Siska Yulia Defitri Wita Dwika Listihana Wita Dwika Listihana Wita Dwika Listihana, Wita Dwika Witra Maison Yetti Yetti Yetti, Yetti