Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal RAK (Riset Akuntansi Keuangan)
Kusumawardhani, Safira Siwi Perwita
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
THE EFFECT OF INVESTMENT OPPORTUNITY SET (IOS), EARNINGS PERSISTENCE, AND FIRM SIZE ON EARNINGS QUALITY WITH INFORMATION ASYMMETRY AS A MODERATING VARIABLE Kusumawardhani, Safira Siwi Perwita; Setyorini, Dhyah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1367

Abstract

This study examines the effect of investment opportunity set (IOS), earnings persistence, and firm size on earnings quality with information asymmetry as a moderating variable. The primary impetus for this study was the number of instances of financial statement manipulation, which indicated that the firm's earnings quality was low and earnings information was subject to change. In 2020-2022, the sample consisted of as many as 15 infrastructure firms listed on the IDX, selected using purposive sampling. This study employed multiple linear regression analysis, and moderated regression techniques to analyze the data. The results of this study showed that earnings quality was unaffected by the investment opportunity set (IOS) and earnings persistence. Meanwhile, the firm size did affect the earnings quality. According to the results of moderated regression analysis (MRA), information asymmetry did not reduce the effect of investment opportunity set (IOS), earnings persistence, and firm size on earnings quality.
THE EFFECT OF INVESTMENT OPPORTUNITY SET (IOS), EARNINGS PERSISTENCE, AND FIRM SIZE ON EARNINGS QUALITY WITH INFORMATION ASYMMETRY AS A MODERATING VARIABLE Kusumawardhani, Safira Siwi Perwita; Setyorini, Dhyah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1367

Abstract

This study examines the effect of investment opportunity set (IOS), earnings persistence, and firm size on earnings quality with information asymmetry as a moderating variable. The primary impetus for this study was the number of instances of financial statement manipulation, which indicated that the firm's earnings quality was low and earnings information was subject to change. In 2020-2022, the sample consisted of as many as 15 infrastructure firms listed on the IDX, selected using purposive sampling. This study employed multiple linear regression analysis, and moderated regression techniques to analyze the data. The results of this study showed that earnings quality was unaffected by the investment opportunity set (IOS) and earnings persistence. Meanwhile, the firm size did affect the earnings quality. According to the results of moderated regression analysis (MRA), information asymmetry did not reduce the effect of investment opportunity set (IOS), earnings persistence, and firm size on earnings quality.
Co-Authors Dhyah Setyorini