<![CDATA[The Urgency of this research is the difference in the reaction of the capital market to the announcement of the company's profit. These differences show that investors are not only paying attention to the size of the reported profits, but also considering the quality and sustainability of those profits. profit persistence is an indicator because it reflects the company's ability to maintain profit performance in a sustainable manner. Persistent profits are perceived to have a higher predictive value, so they have the potential to cause a larger profit response coefficient. In addition, the implementation of Good Corporate Governance (GCG) is seen as a mechanism that can minimize agency conflicts and improve the quality of financial reporting. The GCG mechanism, such as the composition of the board of directors, the existence of an independent board of commissioners, and an audit committee, is expected to be able to improve the supervisory function of management so that profit management practices can be suppressed. On the other hand, accounting conservatism is a principle that is believed to improve the quality of financial statements through faster recognition of losses and postponement of recognition of unrealized profits. However, the role of accounting conservatism in influencing the profit response coefficient is also still a debate in the accounting literature. This research was conducted by analyzing companies that are included in LQ45 in 2022-2024. The number of samples in this secondary study amounted to 45 data on the Company's annual financial statements.]]>
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