Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Perusahaan

Amalia Indah Fitriana, Hendra Galuh Febrianto

Abstract


Financial reports are a manifestation of the company's management achievements so that the preparation of financial reports must be presented properly and on time. However, in the preparation process, it is sometimes constrained by various internal and external factors, resulting in misstatements in the reporting. This study aims to test empirically the significant influence of the factors that affect the quality of financial statements, especially in manufacturing companies listed on the Indonesia Stock Exchange ( IDX) in 2015-2017. In this study, the data used is secondary data, namely the financial statements of 120 companies listed on the IDX in 2015-2017. The research method with a causal approach is to avoid the relationship between variables and quantitative data. To prove the hypothesis, multiple regression testing was carried out beginning with the classical assumption test. The regression model passed the classical assumption test. The results show that manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 show that company size, ownership structure, and market concentration have a significant effect on the quality of financial statements.

Keywords


Quality of Financial Statements; Company Size; Ownership Structure; Market Concentration

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DOI: http://dx.doi.org/10.22441/profita.2020.v13i2.006

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