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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana E-Jurnal Manajemen Universitas Udayana JPM17: Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Business, Law, and Education Joong-Ki : Jurnal Pengabdian Masyarakat BINA CIPTA International Journal of Integrative Sciences Joong-Ki Prosiding Seminar Nasional Ilmu Manajemen, Ekonomi, Keuangan dan Bisnis
Ni Wayan Dian Irmayani
Politeknik Nasional Denpasar
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Journal : International Journal of Business, Law, and Education

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Analysis of Factors That Influence the Quality of Company Financial Reports Ida Ayu Ria Paramita Handayani; Putu Diah Krisna Junitasari; Ni Wayan Dian Irmayani
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education (January - June) Ongoing
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.522

Abstract

This research aims to examine the influence of company scale, ownership composition, and level of market concentration on the quality of financial reports of manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data used comes from the annual financial reports of 120 companies during the 2015-2017 period. The purposive sampling method was used for sample selection. The results of data analysis show that there is a significant correlation between independent variables and the quality of financial reports. The results of the regression test show that company scale, ownership composition, and level of market concentration significantly influence the quality of financial reports. These findings indicate that companies with large size, consolidative ownership structures, and market dominance tend to produce higher quality financial reports. The implications of this research highlight the importance of good information management in a business context, as well as the need for transparency and accountability in corporate financial reporting.
Co-Authors Agus Putu Sepriyadi Apriansa Tarigan Desak Made Indah paramitha Sari Desaka Made Indah Paramitha Sari Gusti Ayu Putu Eka Dewi Prihantari I Gede Bagus Dera Setiawan I Gusti Agung Ayu Intan Fatmayoni I Gusti Agung Ayu Intan Fatmayoni Ida Ayu Ria Paramita Handayani Ida Ayu Ria Paramita Handayani Ketut Priya Premayanti Luh Lisa Suryantini Made Dwi Octavianingtyas PutrI Ni Kadek Sri Mirayani Ni Luh Mayadi Ni Luh Putu Surya Astitiani Ni Luh Putu Wiagustini Ni Made Ari Divayani Ni Wayan Purnami Rusadi Ni Wayan Purnami Rusadi Putu Aditya Pradana Putu Diah Krisna Junitasari Putu Diah Krisna Junitasari