Jurnal Bisnis dan Akuntansi
Vol 24 No 1 (2022): Jurnal Bisnis dan Akuntansi

The Effect of Earnings Persistence, Systematic Risk, and Conservatism on Earnings Informativeness

Noviola Suhandi (Trisakti School of Management)
Paulina Sutrisno (Trisakti School of Management)

Article Info

Publish Date
23 Jun 2022


This study aims to examine several factors that are predicted to affect earnings informativeness. This study examines several independent variables, namely earnings persistence, company growth, systematic risk, capital structure, profitability, and conservatism on earnings informativeness. The research sample was selected based on certain criteria with a total of 43 manufacturing companies on the Indonesia Stock Exchange for the period 2017 to 2019. The research data was tested using a statistical technique, namely multiple linear regression. The results of this study indicate that company growth has a negative effect on earnings informativeness. On the other hand, earnings persistence, systematic risk, capital structure, profitability, and conservatism have no effect on earnings informativeness.

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Journal Info





Economics, Econometrics & Finance


Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...