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All Journal E-JURNAL AKUNTANSI
Nola Gama Mareta
Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Indonesia
Economics, Econometrics & Finance

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CFO Sebagai Akuntan Profesional, Bankir, dan Kualitas Laporan Keuangan Sigit Kurnianto; Nola Gama Mareta
E-Jurnal Akuntansi Vol 33 No 10 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i10.p20

Abstract

The research was conducted with the aim of examining the influence of the presence of a Chief Financial Officer with a professional accountant license on the quality of financial reports. Quantitative data was used in this research with a sample of 137 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The results of this research indicate that the presence of a CFO licensed as a professional accountant does not have a significant positive effect on the quality of financial reports. The results of this research also show that the presence of bankers on the board of directors has a significant negative effect on the quality of financial reports as measured by earnings management. Keywords: Bankers; Board of Directors; Chief Financial Officer; Quality of Financial Statements; Earnings Management
Co-Authors Kurnianto, Sigit