Analysis of Relationship between Military Connection and Quality of Financial Report

Balqis Nagita Fillia Zunaedi
Novrys Suhardianto

Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Vol 5, No 2 (2022): Budapest International Research and Critics Institute May

The purpose of this study is analysis of relationship between military connection and quality of financial report. The research approach used in the research is a quantitative approach. The population of this research data is all non-financial companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The total sample is 1,394. This study uses multiple linear regression. The results of this study indicate that military connection has no relationship with quality of financial report. The proportion of directors who are military connection is negative relationship to quality of financial report.