Earnings Quality And Asymmetric Cost Behavior: A Study Of Indonesia Capital Market

Martusa, Riki and Meythi, Meythi and Dharmawan, Laurensia Vina (2022) Earnings Quality And Asymmetric Cost Behavior: A Study Of Indonesia Capital Market. International Journal of Innovative Technologies in Economy, 2 (38). ISSN 2414-1305

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Abstract

This study investigates whether earnings quality affects to asymmetric cost behavior, i.e., sticky cost of listed firms of Jakarta Stock Exchange (JKSE). This study analyzes 1032 year-firms observations during 2012-2019 periods. This study investigates earnings quality on listed firms of JKSE during the period of IFRS adoption in 2012 and implementation of sustainability reporting voluntarily. This study finds that earnings quality influence to cost stickiness is supported. However, earnings quality negatively influences cost stickiness. The result of this study indicates that there is likely the effect of IFRS adoption in 2012 and implementation of sustainability reporting voluntarily since 2010 from listed firms on the JKSE on its earnings quality. This result is consistent with study of Banker, Basu, Byzalov, &Chen (2016). So higher earnings quality, lower cost stickiness. This study contributes theoretically to the literature on financial accounting, management accounting and cost management related to the topic of asymmetric cost behavior on earnings characteristics. This research also contributes practically to the ability of earnings quality in listed firms of the JKSE to reflect information on their financial performance related to the earnings quality by investors and financial analysts.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Email UNSPECIFIED Martusa, Riki UNSPECIFIED UNSPECIFIED UNSPECIFIED Meythi, Meythi UNSPECIFIED UNSPECIFIED UNSPECIFIED Dharmawan, Laurensia Vina UNSPECIFIED UNSPECIFIED
Uncontrolled Keywords:	Earnings Quality, Asymmetric Cost Behavior, Sticky Cost, Jakarta Stock Exchanges, IFRS Adoption.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	Perpustakaan Maranatha
Date Deposited:	08 Apr 2023 05:35
Last Modified:	08 Apr 2023 05:35
URI:	http://repository.maranatha.edu/id/eprint/31678

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