Diponegoro Journal of Accounting
Volume 11, Nomor 1, Tahun 2022

PENGARUH PEMBIAYAAN EKSTERNAL DALAM KUALITAS PELAPORAN KEUANGAN

Argita Rizky Oktavia (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Aditya Septiani (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
13 Jan 2022

Abstract

This study aims to examine the influence of external financing such as debt financing and equity financing on quality of financial reporting. The control variable in this study are size of firm, interest distribution, and loss of firm. This study used a population of all listed firm in Indonesia Stock Exchange in 2013-2015. The sampling method in this research is purposive sampling. A criterion for firm is manufacturing companies.Total data of this study is 299 data. Multiple regression used to be analysis technique. The empirical result of this study show that debt financing has a negative effect on the quality of financial reporting and equity financing has a negative effect on the quality of financial reporting.

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Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...