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Pasaribu, Aria Masdiana
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Al-Azhar Medan
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences

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THE ROLE OF THE BOARD OF COMMISSIONERS IN IMPROVING THE QUALITY OF FINANCIAL REPORTS: THE INFLUENCE OF AGE, EXPERIENCE AND EDUCATION ON TRADE, SERVICES AND INVESTMENT COMPANIES Ferry Safriandi; Aria Masdiana Pasaribu; Windy Aginta
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 1 (2025): DECEMBER - ON PROGRESS
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1342

Abstract

This study aims to determine the effect of age, experience, and education of board commissioners on the quality of financial reports in companies in the trading, service, and investment sectors listed on the Indonesia Stock Exchange (IDX). The method used in this study is descriptive quantitative. The population of this study are companies in the trading, service, and investment sectors listed on the IDX. The sample size is 49. The analysis technique used is multiple linear regression The results of this study are the t-count value I is greater than the t-table value (-0.117 smaller than I 2.028) and the significant value of 0.907 I is greater than 0.05 I indicates that age partially has no effect on the quality of financial reports. The t-count value I is greater than the t-table value (-0.570 smaller than I 2.028) and the significant value of 0.570 I is greater than 0.05 I indicates that experience partially has no effect on the quality of financial reports. The t-count value I is greater than the t-table value (-0.874 smaller than I 2.028) and the significant value of 0.385 greater than 0.05 I indicates that education has partially no effect on the quality of financial reports. According to Table 3, the calculated F value for each variable (age, experience, and education of the board of commissioners) is 0.408, with a significance level of 0.748, which is greater than 0.05. Therefore, it can be concluded that each independent variable (age, experience, and education of the board of commissioners) simultaneously has no effect on the dependent variable (financial reporting quality).
Co-Authors Aderianti, Gian Aginta , Windy Aginta, Windy Aginta, Windy Ahmad Muhajir Ahmad Muhajir, Ahmad Alistraja Dison Silalahi Alistraja Dison Silalahi Silalahi Amnar, Harve Andi Prawibowo Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Dina Andriani Dwi Novita Sari Febri Ariani Lubis Ferry Safriandi Ferry Safriandi Ferry Safriandi Fiqria, Adilla H.Syamsul Bahri Haipa Elisa Bancin Herliana, Yasmin Nona Hotmal Ja’far Kiki Kurniawan Linda Sari Hasibuan Lubis, Siti Syahrani M. Afif Herliandi Nasution Mohd. Idris Dalimunthe Munira Nadila Nasution Nur Afni Rafiqah Humaira Raidani Raidani Riza Fahlevi Harahap Rukmini Rukmini Rukmini Safriandi, Ferry Sari, Putri Krisna Sembiring, Seniwati Seniwati Sembiring Seniwati Sembiring Seniwati Sembiring Silalahi, Alistraja Dison Siti Meilinda Darma Sri Liniarti Sri Puspa Dewi Sri Puspa Dewi Surbakti, H. Syamsul Bahri Surbakti, Syamsul Bahri Syafera, Vida Uci Ramadhani Yagub Windy Aginta Windy Aginta Yusmalinda