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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Journal of Economics, Business, & Accountancy Ventura EQUILIBRIUM Accounting Analysis Journal AKRUAL: Jurnal Akuntansi Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Ecogen Journal of Artificial Intelligence and Digital Business Jurnal Penelitian Pendidikan Indonesia
Budiandru, Budiandru
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Religion Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences Other

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Journal : Jurnal Penelitian Pendidikan Indonesia

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Investigating the role of ethical standards, professional judgment, and regulatory compliance in financial reporting quality Budiandru, Budiandru
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 11 No. 3 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020254510

Abstract

Ethical standards, professional judgment, and regulatory compliance create a comprehensive framework for high-quality financial reporting. They work synergistically to promote accuracy, transparency, and reliability in financial statements, thereby supporting the credibility of financial information and maintaining stakeholder confidence. The primary objectives of this study are to evaluate the impact of ethical standards, professional judgment, and regulatory compliance on financial reporting quality and to identify best practices for integrating these factors. This study employs a qualitative research approach to explore the role of ethical standards, professional judgment, and regulatory compliance in financial reporting quality. This study underscores the significant role that ethical standards, professional judgment, and regulatory compliance play in ensuring high-quality financial reporting. Ethical standards provide the foundation for integrity and transparency in financial reporting, while professional judgment enables accountants to apply these standards effectively in complex scenarios. Regulatory compliance further ensures that financial reporting practices align with established guidelines and laws, promoting consistency and reliability. The interplay between these elements creates a robust framework for enhancing the credibility and accuracy of financial statements.
Co-Authors Hidayat, Rahmad Sujud Karsam Karsam Nuryadin, Deni Pratama, Muhammad Dika Pratiwi, Wanda Diah Qonita, Sarah Safuan Safuan