Earnings Persistence, Systematic Risk, Audit Quality, and Earnings Response Coefficient

This study aimed to determine the influence of earnings persistence, systematic risk, and audit quality on earnings response coefficient. The samples of this study were from plantation sub-sector companies. The samples were taken from publicly listed plantation companies on the Indonesia Stock Exchange and Bursa Malaysia in 2013–2017. This research used a panel data regression method. The data used in this research were secondary data. This study shows that earnings persistence, systematic risk, and audit quality on the IDX do not have any significant effect on earnings response coefficient. Meanwhile, on Bursa Malaysia, earnings persistence, systematic risk, and audit quality have significant effects on earnings response coefficient.

Related Organizations

Binus University
Indonesia

Keywords

earnings response coefficient, earnings persistence, systematic risk, audit quality, plantation companies

Impact byBIP!

	selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	0
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Average
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Average
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Average