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All Journal AKUNTABILITAS PERMANA CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Jurnal STIE Semarang (Edisi Elektronik) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Kohesi: Jurnal Sains dan Teknologi Jurnal Ilmiah Research Student Jurnal Ekonomi Bisnis Digital Jurnal Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Teguh Budi Raharjo
Universitas Pancasakti Tegal
Religion Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Journal : AKUNTABILITAS

 1 
Pengaruh Karakteristik Perusahaan Terhadap Kualitas Pelaporan Keuangan dan Dampaknya Terhadap Efisiensi Investasi Teguh Budi Raharjo
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.006 KB) | DOI: 10.15408/akt.v10i2.4681

Abstract

This study analyzes and describes the condition of the financial reporting quality manufacturing company in Indonesia, determinants and impact. The deciding factor analyzed the quality of financial reporting is characteristic of companies that include the structure of the company (firm structure), monitoring the company (firm monitoring) and firm performance. While the method of nanalysis performed by Path Analysis. The study concluded that of the three variables that were analyzed, only performance and monitoring variables proved to affect the quality of financial reporting. The variable structure of the companies does not affect the quality of financial reporting. Associated with the efficiency of investment, generally of four independent variables were analyzed (structure, monitoring, performance, quality financial reporting) affect not directly on the efficiency of investment. 
Co-Authors Abdulloh Mubarok Ahkmad Yani Aldina Putri Veronika Alfi Aulia Aminul Fajri Amirah Amirah Arini Novandalina Ayunita, Refany Bilbina, Arzet Budi Susetyo Dewi Apriani Fr Dien Noviany Rahmatika Fahmi Firmansyah Inayah Adi Sari Irwan Prasetyo Istimemonda, Ginarti Kemuning, Linggar Sekar Kristina, Liris Maulida Dwi Kartikasari Nasrun Kadir Nisa, Fanny Kholifatul Nur Intan Fitriani Putri, Aulia Meiliani Refi Mariska Fitriani Risda Nur Khasanah Rosyadi, Muhammad Safitri, Lili Sarmiah Setiawan, Ujang Sujarwo, Makmur Susilawati, Agnes Dwita Tabrani Tabrani, Tabrani Tiara Senja Larasati Veronika, Aldina Putri Yani, Akhmad Yanti Puji Astutie Yunita, Eva Anggra