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All Journal Ilmu Administrasi Publik Jurnal Konseling dan Pendidikan Journal of Educational Science and Technology International Journal of Artificial Intelligence Research Jurnal Office Journal of Economic, Management, Accounting and Technology (JEMATech) Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JTP - Jurnal Teknologi Pendidikan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Education, Humaniora and Social Sciences (JEHSS) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Pengabdian Dharma Laksana Jurnal Studi Guru dan Pembelajaran JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) JURNAL ILMIAH FEASIBLE (JIF) JURNAL SeMaRaK PINISI Discretion Review INTERNATIONAL JOURNAL OF SOCIAL, POLICY AND LAW (IJOSPL) Jurnal Ekonomi Efektif Jurnal PADMA: Pengabdian Dharma Masyarakat Jurnal Sinestesia ADI Pengabdian kepada Masyarakat Jurnal (ADIMAS Jurnal) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Jurnal Manajemen Jurnal PERKUSI: Pemasaran, Keuangan dan Sumber Daya Manusia Jurnal Penelitian Pendidikan Indonesia
Denok Sunarsi
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : International Journal of Artificial Intelligence Research

 1 
THE PROVISION OF HIGH-QUALITY FINANCIAL INFORMATION IN INCREASING VOLUNTARY DISCLOSURE Hisar Pangaribuan; Endah Sri Wahyuni; Harsono Yoewono; Denok Sunarsi
International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.947 KB) | DOI: 10.29099/ijair.v6i1.398

Abstract

Diverse parties require more extensive, pertinent, exhaustive, and timely information to aid decision-making. This research aims to determine how financial information quality (FIQ) affects voluntary disclosure (VD), particularly when it is moderated by corporate culture (CC). We employed two stages of data collection. The first stage was carried out by distributing questionnaires to company accountants, auditors, and educator accountants concerning the FIQ, CC, and VD. The selected respondents were considered competent with the intended research topic to obtain the respondents' objective and professional perceptions of the distributed questionnaires. The second stage was conducting semi-structured interviews with the competent participants to obtain their professional judgments on the variables studied. The data was processed using a variance-based approach to answer the constructed hypotheses. The study proposed that high-quality financial information could significantly influence the increase of VD. This study also showed that an opened CC could strengthen VD. The supervisory role of top management and the board is crucial to producing reliable, high-quality financial information and building a more open CC. It also influences the growth of VD, reduces information asymmetry, and increases capital market investment transactions. 
Co-Authors -, Wahyudi - ., Ajimat ., Mukrodi Abdul Majid Achmad Setya Roswendi Aden Prawiro Sudarso Afzal Sayed Munna Agus Purwanto Agus Sudarsono Ahmad Khoiri Ahmad Nurhadi Ahmad Ridwan Ahmad Yani Aidil Amin Effendy Akhmad Sobarna Akhmar Barsah Ali Zaenal Abidin Ana Wijandari Andi Anto Patak Ani Meryanti Anum Nuryani Anwar Sanusi Arga Teriyan Arif Hidayat Aris Ariyanto Aris Baharuddin Astari, Anak Agung ELik Avinash Pawar Azhar Affandi Bayu Dwi Prasetyo Boy Andika Rachmansyah Dayat Hidayat Dede Solihin Denies Susanto Denok. Sunarsi Destiana Kumala Dewi Sartika Dodi Ilham Dodi Prasada Doni Gunawan Edi Suprapto Edi Supriyadi Endang Sondari Erisza Pandu Pranata Erlangga, Heri Fachry Abda El Rahman Fajar Sidiq Fathan Arif Gatot Kusjono Gunartin Gunartin H. Hastono Hadi Winata Hadion Wijoyo Hadion Wijoyo Haikal Haikal Hamsinah Hamsinah Harsono Yoewono Hendrian Yonata Henry Asmara Herling Herling Husain, Bachtiar Arifudin Ifa Latifa Iis Noviyanti Imam Andrianto Ine Yuliani Irfan Rifai Irfan Rizka Akbar Irham Lynarbi Isa Meydina Ivan Gumilar Sambas Putra Jasmani Jasmani Juhaeri Juhaeri Kahpi, Heri Sapari Kasmad Kasmad Kharisma Danang Yuangga Komarudin Komarudin Kosasih Lia Asmalah Lina Nofiana Maharanny Setiawan Poetri Marissa Grace Haque Marissa Grace Haque Marturia Ms Masduki Asbari Masran Mustakim Molbi Febrio Harsanto Muhamad Musyfiq Salami Muhamad Sandi Alfikri Mukhlis Catio N Lilis Suryani Nabila Suci Ramadhina Neneng Susanti Ngarifin Ngarifin Ni Putu Ari Setiawati Nur Afni Nurjaya Nurjaya Paeno Paeno Pahrizan Pahrizan Pangaribuan, Hisar Prasetyo Kurniawan Purwanti Purwanti R. R. Mardiana Yulianti Raden Mohamad Herdian Bhakti Raden Roro Vemmi Kesuma Dewi Raden Yati Sumiaty Riri Oktarini Rizky Tazkiyatul Ummami Rofiq Noorman Haryadi Rony Mohamad Rizal Rully Nur Dewanti Rusilowati, Umi Rusli Rusli Sam Cay Santoso, Doni Anggoro Ari Sarwani Sarwani Soleh Sofyan Sri Haryanto Sri Utaminingsih Suharja Suharja Sumbara Hambali Sutiman Sutiman Sutrisno Sutrisno Suwanto Suwanto Suyatin Suyatin Sya'diatul Jannah Syafaatul Hidayati Tantri Tantri Teguh Iman Santoso Theobaldus Boro Tura Thoifatul Azizah Tryana Tryana Umi Narimawati Wahyu Afif Whony Rofianto Widhi Wicaksono Widya Intan Sari Yulianti Ratnasari Zainun Nur Fauzi