Effect of Timeliness of Financial Report Publication, Income Smoothing and Growth Opportunities on Earnings Response Coefficient

Abstract

The purpose of this study was to examine the effect of timeliness of financial
report publication, income smoothing and growth opportunities on the
earnings response coefficient. In addition, to test differences in the timeliness
of publication of financial report, income smoothing, growth opportunities
and earnings response coefficient before and during the COVID-19
pandemic. The population in this study is 768 companies listed on the
Indonesia Stock Exchange in 2018-2021. This study used probability
random sampling technique, which was stratified random sampling and
obtained sample data of 263 companies. The data analysis technique used is
multiple linear regression and paired sample T-test. The results of data
analysis show that the timeliness of financial report publication and growth
opportunities have a positive effect on the earnings response coefficient.
Meanwhile, income smoothing has a negative effect on the earnings response
coefficient. In addition, there are differences in the timeliness of publication
of financial report, income smoothing, growth opportunities and earnings
response coefficient before and during the COVID-19 pandemic..