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All Journal e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah JDM Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika Jurnal Keuangan dan Perbankan Journal of Educational, Health and Community Psychology El Dinar JAM : Jurnal Aplikasi Manajemen Wacana, Jurnal Sosial dan Humaniora Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Universitas Batanghari Jambi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen EKONOMIS : Journal of Economics and Business IRJE (Indonesian Research Journal in Education) J-MAS (Jurnal Manajemen dan Sains) Jurnal Sains Sosio Humaniora Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Digital Business Management Jurnal Aisyah : Jurnal Ilmu Kesehatan Jurnal Ilmu Manajemen Terapan (JIMT) Jurnal Pengabdian Masyarakat Madani Humantech : Jurnal Ilmiah Multidisiplin Indonesia JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Utsaha: Journal of Entrepreneurship Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Business Studies and Management Review EJOIN : Jurnal Pengabdian Masyarakat Manajemen Kreatif Jurnal Journal of Social Science and Business Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Manajemen Kewirausahaan dan Teknologi International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Greenation International Journal of Economics and Accounting AICOS
Tona Aurora Lubis
Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Earnings Informativeness in Emerging Markets: The Role of Income Smoothing, Foreign Ownership, and Information Asymmetry Ira Febrianti; Johannes Simatupang; Enggar Diah Puspa Arum; Tona Aurora Lubis
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.909

Abstract

This study examines the effect of income smoothing and foreign ownership on earnings informativeness with information asymmetry as a moderating variable in emerging markets. Earnings informativeness reflects the ability of accounting earnings to provide relevant information for investors in predicting future corporate performance. This study employs a quantitative approach using panel data from 55 companies listed on the Indonesia Stock Exchange during the 2020–2022 period, resulting in 165 firm-year observations. Earnings informativeness is measured using the Future Earnings Response Coefficient (FERC), while information asymmetry is measured using the bid-ask spread. Data analysis is conducted using panel data regression with the Random Effect Model (REM). The results show that foreign ownership has a significant negative effect on earnings informativeness, whereas income smoothing has no significant effect. In addition, information asymmetry does not moderate the relationship between income smoothing, foreign ownership, and earnings informativeness. However, information asymmetry has a significant direct effect on earnings informativeness, indicating that the information environment plays an important role in how investors interpret financial information in emerging markets. The findings also suggest that FERC remains a useful forward-looking measure for examining earnings informativeness in emerging markets, particularly during periods characterized by economic uncertainty and information asymmetry.
Corporate characteristics and future earnings informativeness: the moderating role of information asymmetry in Indonesia Ira Febrianti; Johannes Johannes; Enggar Diah Puspa Arum; Tona Aurora Lubis
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 5 (2026): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i5.6925

Abstract

This study examines the effect of income smoothing, foreign ownership, corporate governance, and corporate social responsibility (CSR) on the Future Earnings Response Coefficient (FERC), with asymmetric information serving as a moderating variable. The study investigates how financial and non-financial corporate characteristics influence earnings informativeness in an emerging market context during the post-COVID-19 recovery period. The sample consists of 55 companies listed on the Indonesia Stock Exchange (IDX) during 2020–2022, resulting in 165 firm-year observations. FERC was estimated using the Collins et al. (1994) framework, while hypothesis testing was conducted using panel regression analysis with the Random Effect Model (REM). Corporate governance was measured using the ASEAN Corporate Governance Scorecard (ACGS), CSR disclosure was measured using a GRI-based disclosure index, and asymmetric information was proxied by bid-ask spread. The findings indicate that corporate governance positively affects FERC, while foreign ownership and CSR disclosure negatively affect FERC. Income smoothing does not significantly affect FERC. Furthermore, asymmetric information weakens the influence of corporate governance on FERC and strengthens the effect of CSR disclosure on FERC, whereas its moderating role on income smoothing and foreign ownership is not significant. The model explains approximately 25.4% of the variation in FERC (R² = 0.254). These findings suggest that earnings informativeness in emerging markets is influenced not only by financial reporting quality but also by governance mechanisms, disclosure credibility, and market information conditions. The study contributes to the FERC literature by integrating financial and non-financial determinants of earnings informativeness within a moderated framework and provides evidence from an emerging market setting using a two-stage FERC estimation approach.
Pengaruh Green Marketing Orientation dan Digital Transformation terhadap Peningkatan Kinerja Green UMK dengan Green Innovation sebagai Variabel Mediasi Qisha Qisha; Tona Aurora Lubis; Fitriaty Fitriaty
Ekonomis: Journal of Economics and Business Vol 10, No 2 (2026): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i2.2413

Abstract

This study aims to analyze the influence of green market orientation and digital transformation on the green performance of MSEs with green innovation as a mediating variable. This study uses a quantitative approach with a survey method. Data were collected through questionnaires from MSEs in Jambi Province and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results show that green market orientation has a positive and significant effect on MSEs' green performance, both directly and through green innovation. Meanwhile, digital transformation has a negative effect on MSEs' green performance, but contributes positively to green innovation. Green innovation is proven to be a significant mediating variable in the relationship between green market orientation and MSEs' green performance, as well as digital transformation and MSEs' green performance. These results demonstrate the importance of improving green market orientation through sustainable business practices and optimizing digital transformation with environmentally friendly technologies. Digital literacy and green innovation training are needed for MSEs to be more competitive in an increasingly sustainability-oriented market.
Building Village Fund Accountability through Strengthening Human Resource Competence and Accounting Information Systems: The Strategic Role of Training Quality Dios Nugraha Putra; Afrizal Afrizal; Sri Rahayu; Tona Aurora Lubis
Greenation International Journal of Economics and Accounting Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i4.1206

Abstract

Village Fund accountability is a crucial aspect of achieving transparent and responsible village government governance. Although various efforts have been made through training and the digitalization of village financial management, previous studies still show mixed findings regarding the factors influencing Village Fund accountability. This study aims to analyze the effect of training quality on Village Fund accountability through village apparatus competence and accounting information systems. The research employs a quantitative approach using a survey method involving 1,008 village apparatuses across three districts in Jambi Province. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that training quality has a positive effect on village apparatus competence and Village Fund accountability. Apparatus competence also proves to have a positive effect on accounting information systems and Village Fund accountability. However, accounting information systems do not have a significant effect on Village Fund accountability and thus are unable to mediate the relationship between competence and accountability. These findings indicate that improving Village Fund accountability is more determined by strengthening apparatus competence than by utilizing accounting information systems. The novelty of this research lies in the empirical evidence that apparatus competence serves as the primary mechanism bridging the effect of training quality on Village Fund accountability, while accounting information systems have not yet been able to fulfill this mediating role.
Co-Authors . Zulkifli Addion Nizori Ade Erma Suryani Ade Octavia Ade Octavia Adinda Irma Syahputri Afkari, Nabilah Afrizal Afrizal Afrizal Afrizal Afrizal Agil Muharya Agus Sholikhin Agus Solikhin, Agus Agus Syarif Ahfazhi Ahfazhi Ahmad Nur Budi Utama Albetris Aliyardi, Aliyardi Amri Amir Amri Amir Amri Amir Andang Fazri Andi Subandi Aprecia, Mitha Talitha Arief Prasetyo Ario Gusmansyah Asep Machpuddin Asep Machpudin Asep Machpudin Asep Machpudin Asih Retno Pungki Ayu Anggraini Aziexho Vornandes Besse Wediawati Billy Alberto Budi Susanto Cindy Larasati Dahmiri Dalizanolo Hulu Dewi , Erwita Dhimas Kurniawan Dios Nugraha Putra Djumahir Djumahir Dwi Noerjoedianto Efi Herawati Elliyana, Dessy Enggar Diah Puspa Arum Enggar Diah Puspa Arum Enjanita, Sanci Erwita . Erwita Dewi Firmansyah . Firmansyah Firmansyah Firmansyah Firmansyah Fitri Chairunnisa Fitri Eka Wahyui Fitri, Mahdaliyah Fitriaty Fitriaty, Fitriaty Garry Yuesa Rosyid Gustina, Evi Haekal, Muhammad Hardiani Hardiani Hendriyaldi Ida Masriani Ida Masriani, Ida Ingepuri, Pebriana Ira Febrianti Ira Febrianti Ira Febrianti Iskandar Iskandar Jhon Riahman Sinaga Jihan, Salsandra Johannes Johannes Johannes Johannes Johannes Johannes Simatupang Junaidi Junaidi Kristanto, Raja Bastian Levi Febri Damayanti Liu, Tri Supryjadi Luthfi Anan , Fatih M, Zulkifli M. Syurya Hidayat Made Sudarma Martasudira, Yosse Maryati Ningsih Maryati Ningsih Maryati Ningsih Maryati Ningsih Meilina, Dira MISMIWATI, MISMIWATI MISMIWATI Moeljadi Moeljadi Moh Ihsan Muhammad Haris Saputra Muhammad Luthfi Faisal Muhammad Putra Rasmi Muhammad Safri Mukhzarudfa, Mukhzarudfa Mulia Inda Purwati Munawar - Ismail Musnaini Musnaini musnaini musnaini NAJMI FUL HANIF Nilamsari, Nurul Ningsi Trilianah Ningsih, Maryati Nofrans Eka Saputra, Nofrans Eka NORIA SAPUTRI Novita Sari Novita Sari Nurputri, Syafda Nopta Octarina Suma Putri Octora, Shinta Oktaviani, Singki Pratiwi, Anggie Putri, Dian Septiani Qisha Qisha Raja Penungkunen Surbakti Raja Sarah Rendi Aditya Alfanza Rike Setiawati Riman Abimayu Rina Mardiana Rina Nurarifah Rohsalin Belle Romauly Manihuruk Rosadi, Ichsan Rusfa, Dilla Dwi Rahmatin Saiful . Savana, Zeta Ferli Selvia, Levi Shadiq, Annurusshadiq Sholihat, Iis Sigit Indrajaya Sigit Indrawaijaya Sigit Indrawijaya Siregar, Ade Perdana Sri Rahayu SRI RAHAYU Sry Rosita Sry Rosita Steven Kurniawan Suhairi, Khairul Sumantri Sumantri Sumarni Sumarni Sutan Adil Hendra syahmardi yacob Syahmardi Yacob Syamsurijal Tan Tiarifani, Tasya TITIN HARTINI Ubud Salim Vilano, M. Afif Vilano Fitrah Wawan Anggara Widiastuti, Fitri Widyanti Fitri Wirmie Eka Putra Yayuk Sriayudha Yosi Fadhillah YULHASMIDA YULHASMIDA Yuliarnita Yuliusman Yunira, Sabrino Pratama Zarkani Zarkani Zera Fitrizon Zuhratul Aulia Zulfina Adriani Zulfina Adriani Zulkifli Zulkifli Zulkifli Zulkifli