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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Finansial Indonesia AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Journal Of Human And Education (JAHE) Formosa Journal of Multidisciplinary Research (FJMR) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Edunity: Kajian Ilmu Sosial dan Pendidikan Journal of Innovation in Management, Accounting and Business Jambi Accounting Review (JAR) Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Ilmiah Dan Karya Mahasiswa International Journal of Multidisciplinary Approach Research and Science International Journal of Economic Research and Financial Accounting Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research Jurnal Akuntansi Green Economics: International Journal of Islamic and Economic Education
Gowon, Muhammad
Universitas Jambi
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Journal : Edunity: Kajian Ilmu Sosial dan Pendidikan

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Determinants of Financial Report Quality (A Study on Banking Companies Listed on The Indonesia Stock Exchange in 2021–2023) Pujakusuma, M. Anggi; Afrizal; Gowon, Muhammad
Edunity: Social and Educational Studies Vol. 4 No. 6 (2025): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v4i6.404

Abstract

Quality financial statements are critical as they form the basis of decision-making for investors, regulators, and other stakeholders. This study seeks to provide empirical evidence on how various factors including “Leverage, Profitability, Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Audit Committee, Female Executives, and Competence” affect the quality of financial statements in banking companies listed on the IDX. The main focus of the study is to review the collective and individual impact of these variables. The secondary data source of this research is the annual report and performance summary of banking companies for the 2021-2023 period which are accessed through the IDX portal and the company's official website. Of the 47 eligible companies, this study took a sample of 27 banking companies through purposive sampling technique. The research hypothesis was then tested by applying multiple regression analysis. The results of this study reveal that Leverage, Institutional Ownership, Independent Board of Commissioners, and Audit Committee have a significant influence on the quality of financial statements. However, Profitability, Managerial Ownership, Female Executives, and Competence did not show a similar impact. Interestingly, when reviewed together, all these factors collectively affect financial statement quality. These findings underscore the important role of corporate governance in driving financial statement quality, while suggesting that some elements such as female executives and managerial ownership may not have a direct impact. Future research could explore additional variables or different sectors to deepen the understanding of financial reporting quality.
Co-Authors Achmad Hizazi Acong Setia Budi Ade Tari Sumardianti Afrizal Al Arif, Tubagus Zam Zam Ali, M. Khairun Najmi Amirul Mukminin Anggie Rizka S Ardiyanto, Redhy Boki Anggara Claristha Virzha Audri Dahliana, Kurnia Shindy Dica Lady Silvera Doli Candra Dony Efriza Ella Masita Emilia Fornia Enggar Diah PA Enggar Diah Puspa Arum Evi Hidayakh Femi Nurul Atipah Fitriyani Br Manik Fortunasari, Fortunasari Haryadi Haryadi Hengky Orlanda Hernando, Riski Hikma Latifa Hizazi Ilham Wahyudi Ilham Wahyudi Jayawarsa, A.A. Ketut Junita, Melda Kasmardin, Kasmardin Lia Ariani Lilin Naravita Livitri Sri Yunita Sari Marya Ulfa Q Marzul Hidayat Melli Ramadhia Rusfa Misni Erwati, Misni Muhammad Ridwan Muhammad Ridwan Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Nina Noviani Novita Sari Nurianti Sihombing Okta F, Wiranti Okta Haviya Pranatalindo S Primadi, Fergisa Rindang Pujakusuma, M. Anggi Putri Ayu, Ronika Putri, Yumiza Aprilia Rahayu Rahayu Ratih Kusumastuti Reli Handayani, Reli Reni Yustien Rico Wijaya Z Ridho Prastio Riski Hernando Rita Friyani Rizki Ghina Izdihar Rusfa, Melli Ramadhia Sadli, Bobi Saiful Effendi Salman Jumaili Simbolon, Elsa Riani Sitompul, Rodisna Marselin Sri Rahayu Sri Rahayu SRI RAHAYU Sri Rahayu Sri Rahayu Syahrani, Adinda Putri Tiara Utami Tri Karisma Ana Kurniati Tri Lestari Wahyu MZ, Gandy Wilda Rahmatika D Wirmie Eka Putra Yolanda Ramadani Yudi Yudi Yudi Yudi Yudi Yudi Yuliusman - Yuliusman Yuliusman Yusnaini Yusnaini Zai, Neliana Zalisman Rahmadan Zamzami Zulma, Gandy Wahyu Maulana