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Articles
Articles
The Impact of Performance Reporting Pressure and Information Asymmetry on Earnings Quality
Bintang Alexander Hermawan Bintang, Eric Hermawan, Sri Hastutik, Rudianto Hermawan, Dipa Teruna Awaludin
View Author Affiliations
- Bintang Alexander Hermawan Bintang: PPM School of Management, Indonesia
- Eric Hermawan: Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia
- Sri Hastutik: Universitas Wisnuwardhana, Indonesia
- Rudianto Hermawan: Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia
- Dipa Teruna Awaludin: Universitas Nasional, Indonesia
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Abstract
Earnings quality serves as a crucial indicator of the credibility of financial reporting, significantly influencing investors' decision-making, corporate valuation, and capital market efficiency. Nevertheless, the escalating pressure to meet financial performance targets, coupled with persistent information asymmetry between managers and external stakeholders, may undermine the reliability of reported earnings. This study aims to investigate the effects of performance reporting pressure and information asymmetry on earnings quality among companies listed on the Indonesia Stock Exchange (IDX). Grounded in Agency Theory and Signaling Theory, the research employs a quantitative explanatory design utilizing secondary data sourced from audited annual reports and financial statements. The sample comprises non-financial firms selected through purposive sampling during the observation period from 2021 to 2025. Panel data regression analysis is utilized to evaluate the proposed hypotheses following the necessary diagnostic and model selection tests. This research is anticipated to provide empirical evidence regarding the extent to which organizational reporting pressure and information asymmetry affect the quality of corporate earnings in an emerging market context. The findings are expected to enrich the accounting literature by enhancing the understanding of earnings quality determinants and offering practical implications for regulators, investors, auditors, and corporate managers in improving financial reporting transparency and mitigating opportunistic reporting behavior.
Keywords
Author Biographies
Bintang Alexander Hermawan Bintang
PPM School of Management
Master of Management Study Program, PPM School of Management, Central Jakarta City, Special Capital Region of Jakarta, Indonesia.
Eric Hermawan
Institut Ilmu Sosial dan Manajemen STIAMI
Logistics Management Study Program, Faculty of Social Sciences and Management, Institut Ilmu Sosial dan Manajemen STIAMI, Central Jakarta City, Special Capital Region of Jakarta, Indonesia.
Sri Hastutik
Universitas Wisnuwardhana
Management Study Program, Universitas Wisnuwardhana, Malang City, East Java, Indonesia.
Rudianto Hermawan
Institut Ilmu Sosial dan Manajemen STIAMI
Business Administration Study Program, Faculty of Administration Sciences, Institut Ilmu Sosial dan Manajemen STIAMI, Central Jakarta City, Special Capital Region of Jakarta, Indonesia.
Dipa Teruna Awaludin
Universitas Nasional
Accounting Study Program, Faculty of Economics and Business, Universitas Nasional, South Jakarta, Special Capital Region of Jakarta, Indonesia.
Article Identifiers
- Article Title: The Impact of Performance Reporting Pressure and Information Asymmetry on Earnings Quality
- DOI: 10.59431/ijer.v6i3.909
- Publication Date: 2026-09-28
- Journal: Indonesian Journal Economic Review (IJER)
- Volume: 6
- Issue: 3
- Pages: 1139–1145
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Issue Information
Article Details
| Volume: | 6 |
| Issue: | 3 |
| Year: | 2026 |
| Published: | 2026-09-28 |
| Pages: | 1139–1145 |
| Section: | Articles |
Additional Information
How to Cite
Bintang, B. A. H., Hermawan, E., Hastutik, S., Hermawan, R., & Awaludin, D. T. (2026). The Impact of Performance Reporting Pressure and Information Asymmetry on Earnings Quality. Indonesian Journal Economic Review (IJER), 6(3), 1139–1145. https://doi.org/10.59431/ijer.v6i3.909
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