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All Journal Aktiva : Jurnal Akuntansi dan Investasi
TriYulia, Nur Cahya
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Economics, Econometrics & Finance

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PENGARUH LAPORAN MANAJERIAL, KUALITAS AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TriYulia, Nur Cahya; Alfian, Nurul
Aktiva : Jurnal Akuntansi dan Investasi Vol 9, No 1 (2024): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v9i1.2477

Abstract

Financial reports present the financial position and financial performance of an entity. Financial reports are accountability reports that are used by management to increase the company's value in the future by evaluating deficiencies in previous periods. The aim of this research is to analyze the influence of internal company factors, including Managerial Reports, Audit Quality and Audit Committees partially and simultaneously on the Quality of Financial Reporting of property and Real Estate companies listed on the Indonesia Stock Exchange for the period 2020 - 2023.            The partial test results from this research are that partial (individual) Managerial Reports have no effect on the quality of financial reporting, which obtained a result of 0.131. Audit quality has a significant influence on the quality of financial reporting, which obtained a result of 0.011. And the Audit Committee has a significant influence on the quality of financial reporting, which obtained a result of 0.000.
Co-Authors Alfian, Nurul