Muhammad Raihan Hendasri
Fakultas Ekonomi, Universitas Negeri Padang

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Pengaruh Ukuran Perusahaan, Listing Age, Profitabilitas dan Reputasi KAP terhadap Corporate Internet Financial Reporting (CIFR) pada Bank Konvensioal Tahun 2018 - 2020 Muhammad Raihan Hendasri; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.545

Abstract

This study aims to determine the effect of firm size, Listing age, profitability and Reputation of audit firms on Corporate Financial Reporting (CIFR). The independent variables are company size, company age, profitability, audit firm reputation. While the dependent variable is CIFR. The sample used is Conventional Banks on the Indonesia Stock Exchange for the period 2018-2020. The statistical method used is multiple linear regression analysis. The results showed that firm size, profitability and reputation of the audit firm had no significant negative effect on CIFR, while firm age had a significant positive effect on CIFR.