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

Muhammad Arif Wiratama Fattah (), Mediaty and Asri Usman
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Muhammad Arif Wiratama Fattah: University, Master of Accounting, Faculty of Economics and Business
Mediaty: University, Master of Accounting, Faculty of Economics and Business
Asri Usman: University, Master of Accounting, Faculty of Economics and Business

A chapter in Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023), 2024, pp 965-973 from Springer

Abstract: 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.

Keywords: Corporate social responsibility; information asymmetry; investment opportunity set; earnings quality (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-400-6_74

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