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All Journal Autotech: Jurnal Pendidikan Teknik Otomotif Universitas Muhammadiyah Purworejo Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Ilmiah Teknik Industri PYTHAGORAS: Jurnal Program Studi Pendidikan Matematika Agriprima : Journal of Applied Agricultural Sciences Jurnal Bina Praja Jurnal Teknik Industri: Jurnal Keilmuan dan Aplikasi Teknik Industri Engineering Software Requirements ComTech: Computer, Mathematics and Engineering Applications Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming The International Journal of Business Review (The Jobs Review) Agroteknika Journal Of World Science International Journal Of Science Education and Technology Management (IJSETM) Jurnal Oratio Directa (Prodi Ilmu Komunikasi) Prosiding University Research Colloquium Jurnal Pendidikan Indonesia (Japendi) Journal of Business Management Agrimas : Jurnal Pengabdian Masyarakat Bidang Pertanian
Hari Prasetyo
Universitas Muhammadiyah Surakarta
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Journal : The International Journal of Business Review (The Jobs Review)

 1 
DOES XBRL IMPROVE THE QUALITY OF FINANCIAL STATEMENTS IN THE BANKING INDUSTRY? Prasetyo, Hari; Apandi, Nelly Nur
The International Journal of Business Review (The Jobs Review) Vol 2, No 2 (2019): The International Journal of Business Review. December 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i2.20499

Abstract

This study aims to determine the influence of the complexity of the banking business on the quality of financial statements that are moderated by the XBRL reporting form on the banking industry sector listed on the Indonesia Stock Exchange in 2017. The sample used was 43 banking companies from a total of 91 financial sector companies, based on purposive sampling. The complexity of the banking business in this study is measured by the level of complexity of the BOOK based on OJK regulations No. 6 / POJK.03 / 2016, the quality of financial statements is measured using non discretionary accruals and xbrl is measured by the use of the company in that year. In analyzing data, this study uses statistical tests of multiple regression analysis. Based on the calculation of multiple regression analysis with the help of Eviews 10 software, the relationship between the complexity of the banking business and the quality of financial statements is strengthened by the form of XBRL reporting
Co-Authors Adi, Gilang Purnama Andri Sulistyani Asti Pujiarti Asti Pujiarti, Asti Atik Setiawati Atuillah, Nuning Azizah, Maria Bagus Putu Yudhia Kurniawan Benny Koessetianto, Benedictus Bintoro, M. Bintoro, Moch. Christiana, Listy Avri Cindy Saraswati Cindy Saraswati Descha Giatri Cahyaningrum Djunaidi, Muchamad Eko Setiawan Eko Sulistyono Fajrin Nurul Falah Fajrin Nurul Falah Nurul Falah Falah, Fajrin Nurul Falah, Fajrin Nurul Falah Nurul Fandyka Yufriza Ali Fathorrahman Fathorrahman Fathorrahman, Fathorrahman Fiki Candra Setiyawan Gilang Purnama Adi Gusti Fauza Gusti Fauza Gusti Fauza, Gusti Hafidh Munawir Hidayatullah, Reza Aris Hutapea, Edison Bonartua Ida Ayu Putu Sri Widnyani Lathiifah Thawafani Listy Avri Christiana Martins, Felismino Maulana, M. Irvan Moch Rosyadi Adnan Moch. Solikin, Moch. Mochamat Bintoro, Mochamat Moh. Ilham A. Hamudy, Moh. Ilham A. Much Djunaidi Munajat Tri Nugroho Murtianingsih Murtianingsih, Murtianingsih Mustikasari, Eka Ning Ati Musthofiyah Ning Ati Musthofiyah, Ning Ati Nisa Budi Arifiana Nur Apandi, R Nelly Nurul Sjamsijah Pratita, Dian Galuh Pratiwi, Indah Wahyu Purwosri, Visaretri Pramuktia Puspitarani, Puspitarani Rahmat Ali Syaban, Rahmat Ali Rahmawati, Fitri Ayu Ratnanto Fitriadi Retno Sari Mahanani Ridwan Iskandar, Ridwan Rosdiana, Eva Sabiku, Dewi Fatmawaty Safi'i, Mohamad Samtani, Kariena Saputra, Eed Akbar Saragih, Herlina Juni Risma Saraswati, Cindy Senja Rum Harnaeni Setiyawan, Fiki Candra Siti Nandiroh Sofyan Zaman SRI RAHAYU Sri Sunarjono Suharjono, Suharjono Suranto, Dwi Djoko Suwardi Suwardi Thawafani, Lathiifah Udayana, Agung Widyo Priharyanto Widyo Priharyanto, Widyo Wilujeng, Elly Daru Ika