The Effect of Information Asymmetry, Investment Opportunity Set, and Corporate Social Responsibility on Earnings Quality

DOI

10.2991/978-94-6463-400-6_74How to use a DOI?

Keywords

Corporate social responsibility; information asymmetry; investment opportunity set; earnings quality

Abstract

Earnings quality is the quality of a public company’s earning data, which can provide information about the extent to wich earnings influence decision-making and which investors can use to evaluate the company. There are several factors that affect earnings quality, including information asymmetry, investment opportunity set, and corporate social responsibility. This study aims to analyze information asymmetry, investment opportunity set, corporate social responsibility, and earnings quality. In addition, it analyzes simultaneously and partially the effect of information asymmetry, investment opportunity set, and corporate social responsibility on earnings quality in non-financial BUMN companies listed on the Indonesia Stock Exchange for the 2018–2022 period. The method used in this study is a quantitative method. The sample used as many as 16 companies selected using purposive sampling method. The type of data used is secondary data with data collection techniques through documentation and literature study. The data analysis method used is panel data regression analysis using Eviews software. The results show that information asymmetry, investment opportunity set, and corporate social responsibility have a simultaneous effect on earnings quality. Partially, corporate social responsibility has a positive effect on earnings quality, information asymmetry and investment opportunity sets have no effect on earnings quality.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Muhammad Arif Wiratama Fattah
AU  - Mediaty
AU  - Asri Usman
PY  - 2024
DA  - 2024/05/22
TI  - The Effect of Information Asymmetry, Investment Opportunity Set, and Corporate Social Responsibility on Earnings Quality
BT  - Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
PB  - Atlantis Press
SP  - 965
EP  - 973
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-400-6_74
DO  - 10.2991/978-94-6463-400-6_74
ID  - Fattah2024
ER  -