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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Kuntum Ayu Fadhilah
Fakultas Ekonomi, Universitas Negeri Padang
Economics, Econometrics & Finance

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Struktur Kepemilikan Berpengaruh pada Kualitas Pelaporan Keuangan? Kuntum Ayu Fadhilah; Mayar Afriyenti
Jurnal Eksplorasi Akuntansi Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i2.653

Abstract

This research aims to analyze the effect managerial ownership, and institutional ownership on financial reporting quality. This research uses a quantitative approach with a causal associative research type. The data used in this study are annual reports of sector transportation, utilities, and infrastructure sectors listed on the Indonesian Stock Exchange 2018-2020. Using purposive sampling method we obtained by 150 sample from 50 companies conducted observations from 2018 – 2020. This research using multiple linear regression analysis on the hypothesis testing. The result showed that the managerial ownership has a positive and significant effect on financial reporting quality and institutional ownership has a positive and significant effect on financial reporting quality.
Co-Authors Mayar Afriyenti