Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Supply Chain Management International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Abdul Nesser Hasibuan
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
CONSEQUENCES OF THE QUALITY OF FINANCIAL REPORTING Abdul Nesser Hasibuan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1714

Abstract

This study investigates the economic consequences of the quality of financial reporting in the manufacturing industry of the Indonesian Stock Exchange (Bursa Efek Indonesia). The sample comprises 100 manufacturing companies listed on the Indonesian Stock Exchange, observed over a period of 5 years. The analysis employs Structural Equation Modeling (SEM). The findings indicate that the financial performance characteristics do not significantly affect the quality of market-based financial reporting. However, these characteristics do have a significant impact on the quality of accounting-based financial reporting. Moreover, the intervening variables, represented by the influence of the company's performance on market-based and accounting-based financial reporting, exhibit a significant effect, which is notably larger than the direct impact. These results highlight the intricate relationship between financial performance, the quality of financial reporting, and their economic consequences within the manufacturing sector of the Indonesian Stock Exchange. They underscore the importance of accounting practices and reporting quality in shaping investors' perceptions and decision-making processes, thereby impacting the overall economic outcomes of the companies involved.
Co-Authors Ana Rusmardiana Andi Desfiandi Andi Reni Aswin Aswin Febrianty Febrianty Iswandi Idris Muhammad Rafiq S. Salmiah