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All Journal Jurnal Paradigma Akuntansi
Caroline Pujiono, Elsa Imelda
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT KEPATUHAN PENYAJIAN LAPORAN KEUANGAN SESUAI PSAK 1 Caroline Pujiono, Elsa Imelda
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.569 KB) | DOI: 10.24912/jpa.v2i2.7658

Abstract

The purpose of this study is to analyze of a firm’s characteristics, which include the profitability, industry type, and liquidityon the level of compliance in presenting financial statement based on PSAK 1 to the service firm registered in the Indonesian Stock Exchange on the period 2016-2018. The samples in this studytaken using a purposive sampling method. The data in this study is processed by Eviews 10.0, the result shows that the level of compliance in presenting financial statements based on PSAK 1 of Indoneisan companiesis82.55%  in  average.  The  regression  analysis  shows  a  significant  relationship  between industry type with the compliance level. The other independent variable, profitability and liquidityinsignificant on the compliance level based on PSAK 1.
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