FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Vol. 28 No. 1 (2026): Januari

Systematic Risk, Earnings Persistence, and Earnings Response Coefficient: Moderator and Mediator Analysis (Evidence from Emerging Market Indonesia)

Desta Purwa, Verdanica (Unknown)
Fakhroni, Zaki (Unknown)
Fitria, Yunita (Unknown)

Article Info

Publish Date
31 Jan 2026

Abstract

The results showed that systematic risk negatively and significantly affected the earnings response coefficient. Earnings persistence and investment opportunity set positively and significantly affected the earnings response coefficient. Both systematic risk and earnings persistence positively and significantly affected the investment opportunity set. The investment opportunity set did not mediate the relationship between systematic risk, earnings persistence, and the earnings response coefficient. However, audit quality moderated the effect of systematic risk and earnings persistence on the earnings response coefficient

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Journal Info
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Website

Abbrev

FORUMEKONOMI

Publisher

Universitas Mulawarman

Subject

Economics, Econometrics & Finance

Description

FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi is a scientific journal that focuses on research and studies in the fields of economics, management, and accounting. This journal is published periodically four times a year, namely in January, April, July, and October. This journal is managed ...