Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Ekonomika
Rahim, Nurul Abdul
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Koneksi Politik sebagai Katalisator Pengungkapan Laporan Terintegrasi di Indonesia Abrar, Abrar; Saputra, Dian; Rahim, Nurul Abdul
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.9106

Abstract

This study examines the impact of capital structure and earnings quality on integrated reporting quality, moderated by political connection. The study responds to increasing demands for transparency, especially in emerging markets. It uses panel data from 2021–2023 (549 observations) of consumer goods firms listed on IDX, analyzed using random effects modeling in EViews 13. Findings show that earnings quality positively and significantly influences integrated reporting, while capital structure is insignificant. Political connection moderates these relationships, stressing the importance of institutional factors. Content analysis used has subjective limitations. This study contributes by integrating financial, political, and governance aspects into a comprehensive reporting framework.
Co-Authors Abrar Abrar Dian Saputra