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Zikri Aidilla Syarli
Universitas Islam Negeri Sultan Syarif Kasim Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Journal : Bussman Journal : Indonesian Journal of Business and Management

 1 
PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN Zikri Aidilla Syarli
Bussman Journal : Indonesian Journal of Business and Management Vol. 1 No. 3 (2021): Bussman Journal | September - Desember 2021
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.995 KB) | DOI: 10.53363/buss.v1i3.10

Abstract

This study aims to test the effect of leverage, liquidity, profitability, firm size, firm age and audite quality on quality of financial reporting are measured by an index of accrual quality. The populations was wholesale and retail trade companies listed on the Indonesia Stock Exchange 2017-2019 period. Determination of the sample is done by using puposive sampling method based on secondary data from financial reports that are available in the Indonesia Stock Exchange website. There were about 225 companies selected at the sample of the study. The method of analysis used was multiple linear regression analysis. Liquidity, firm size, firm age and audite quality had effect on the quality of financial reporting. Leverage and Profitability had no effect on the quality of financial reporting
Co-Authors Asepma Hygi Prihastuti Fitri Yani Hijratul Aswad Hijratul Aswad RASMON, RASMON Saipul Al Sukri SETYANINGSIH, INKA DWI Sonia Sischa Eka Putri