PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP KUALITAS LAPORAN  KEUANGAN PERUSAHAAN

Zikri Aidilla  Syarli

doi:10.53363/buss.v1i3.10

Authors

Zikri Aidilla Syarli STIE Mahaputra Riau, Pekanbaru

DOI:

https://doi.org/10.53363/buss.v1i3.10

Keywords:

Quality, Financial Reporting, Firm Characteristic, Audite Quality, Kualitas, Pelaporan Keuangan, Karakteristik Perusahaan, Kualitas Audit

Abstract

This study aims to test the effect of leverage, liquidity, profitability, firm size, firm age and audite quality on quality of financial reporting are measured by an index of accrual quality. The populations was wholesale and retail trade companies listed on the Indonesia Stock Exchange 2017-2019 period. Determination of the sample is done by using puposive sampling method based on secondary data from financial reports that are available in the Indonesia Stock Exchange website. There were about 225 companies selected at the sample of the study. The method of analysis used was multiple linear regression analysis. Liquidity, firm size, firm age and audite quality had effect on the quality of financial reporting. Leverage and Profitability had no effect on the quality of financial reporting

Downloads

Download data is not yet available.

References

Astria, Tia.2011. “Analisis Pengauh Audit Tenure, Struktur Corporate Govenance dan Ukuran KAP tehadap Integitas Lapoan Keuangan”. Skripsi. Semarang

: Universitas Diponegoro.

Astuti, Yunita Puji. 2014. Pengaruh Karakteristik Perusahaan terhadap Kualitas Pelaporan Keuangan. Surakarta: Universitas Muhammadiyah Surakarta

Brigham, Eugene f dan Joul f Houston. 2012. Dasar-dasar Manajemen Keuangan. Jakarta: Salemba Empat.

Dechow, P. M. 1994. Accounting Earnings and Cash Flows as Measures of Firm Performance: The Role of Accounting Accruals. Journal of Accounting and Economics, 18, 3-42.

Fanani, Zaenal. 2009. Kualitas Pelaporan Keuangan: Bebagai Faktor penentu konsekuens ekonomi. Jurnal Akuntansi dan Keuangan Indonesia

Fitriani, E. (2010). Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan. Universitas Pembangunan Nasional Veteran, Jakarta.

Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Menggunakan Program SPSS. Semarang: UNDIP.

Halim, Julia, Carmel Meiden, Rudolf Lumban Tobing. 2005. Pengaruh Manjamen Laba pada Tingkat Pengungkapan Laporan Keuangan pada Perusahaan Manufaktur yang Termasuk dalam Indeks LQ-45. Paper disajikan pada Simposium Nasional Akuntansi VIII. Solo. 15-16 September 2005.

Hassan, S. U., & Ahmad Bello. 2013. Firm Characteristics and financial reporting quality of listed manufacturing firms in Nigeria. International Journal of Accounting, Banking and Management, 47-63

Iatridis, G. I. 2011. Accounting Disclosures, Accounting Quality, and Conditional and Unconditional Conservatism. International Review of Financial Analysis, 20, 88-102.

IAI. 2009. Standar Akuntansi Keuangan Per 1 Juli 2009. Jakarta: Salemba Empat

Jama’an.2008. Pengaruh Mekanisme Corporate Governance, Dan Kualitas Kantor Akuntan Publik Terhadap Integritas Informasi Laporan Keuangan. Semarang; Universitas Diponegoro.

Karami, Afshar & Mohammadomid Akhgar. 2014. Effect of company’s size and leverage Features on the Quality of financial Reporting of Companies Listed in Tehran Stock Exchange. Interdisciplinary Journal of Contemporary Research In Business

Kieso, D.E., J.J. Weygandt, and T.D. Warfield. 20111. Intermediate Accounting 32th Edition FASB Update. Binarupa Aksara.

Owusu-Ansah, S, 2000. Timeliness of Corporate Reporting in Emerging Capital Markets Empirical Evidence from Zimbabwe Stock Exchange, Accounting and Bussiness Research, Summer. P 243-254.

Prihadi, Toto.2013. Analisis Laporan Keuangan: Teori dan Aplikasi.Jakarta: PPM

Riyanto, Bambang. 2008. Dasar-dasar Pembelajaran Perusahaan. Yogyakarta: BPFE

Saleh, Rahmat. 2004. Studi Empiris Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur di Bursa Efek Jakarta. Simposium Nasional Akuntansi VII, Bali. p : 897-910.

Simanjuntak, Binsar H dan Lusy Widiastuti. 2004. Faktor-faktor yang mempengaruhi kelengkapan Pengungkapan Laporan Keuangan pada Perusahaan Manufaktur yang terdaftar di BEI. Jurnal Riset Akuntansi Indonesia Vol 7 No.3. 351-366

Singgih, Elisha Muliani dan Icuk Rangga Bawono. 2010. Pengaruh Independensi Pengalaman, Due Proffesional Care dan Akuntabilitas terhadap kualitas Audit. SNA XIII UJSP. Purwokerto

Wild, J. J. (2005). Analisis Laporan Keuangan (Bachtiar, Y. S., & Harahap, S. N., Penerjemah). Jakarta: Salemba Empat.

http//:www.idx.co.id