Open AccessThe Role of Company Characteristics in the Quality of Financial Reporting in Indonesian
Author(s) -
Abdul Nasser Hasibuan
Publication year - 2022
Publication title -
jurnal ilmiah peuradeun
Language(s) - English
Resource type - Journals
eISSN - 2443-2067
pISSN - 2338-8617
DOI - 10.26811/peuradeun.v10i1.666
Subject(s) - quality (philosophy) , business , structural equation modeling , accounting , finance , indonesian , financial ratio , computer science , philosophy , linguistics , epistemology , machine learning
This study aimed to explain the role of company characteristics in shaping the quality of financial reporting in Indonesia, either simultaneously or partially, analyzed using Structural Equation Modeling. This study found that simultaneously structural characteristics, monitoring characteristics, and performance characteristics had a significant influence on the quality of financial reporting. While partially the characteristics of the structure and characteristics of monitoring had a significant influence on the quality of financial reporting. Meanwhile, performance characteristics did not influence the quality of financial reporting. It can be concluded that quality financial reporting can form good company characteristics and increase company performance, and can increase market response or market confidence in the current pandemic situation. The paper provides insight for the company to more concentrate on monitoring, structural, and performance to gain a good quality of financial reporting.