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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana INFO ARTHA Jurnal Manajemen Keuangan Publik Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Kajian Ekonomi dan Keuangan JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi Jurnal Manajemen Jurnal Pajak dan Keuangan Negara (PKN) Educoretax Pengmasku Journal of Law, Administration, and Social Science Jurnal Akuntansi dan Keuangan Indonesia Jurnalku
Agung Dinarjito, Agung
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Manajemen

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The Role Of Integrated Reporting In Emerging Market: Earnings Quality And Debt Maturity Pria Aji Pamungkas; Amrie Firmansyah; Resi Ariyasa Qadri; Agung Dinarjito; Zef Arfiansyah
Jurnal Manajemen Vol. 25 No. 3 (2021): October 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v25i3.756

Abstract

The maturity structure of debt can have financial and operational consequences for a firm as debt maturity is a key aspect of financial flexibility. Moreover, debt maturity can impact a firm's ability to undertake long-term productive investments and, as a result, affect economic activity. This study aims to examine the effect of earnings quality on debt maturity and the role of Integrated Reporting (IR) in moderating these effects. This study's methodology is a quantitative approach with multiple linear regression models and panel data. The sample employed in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of data employed in this study is secondary data sourced from financial statements and annual reports from 2016 to 2020. The sample selection using a purposive sampling method with the number of samples amounted to 595 firm-year observations. The results of this study suggest that earnings quality does not affect debt maturity. Additional tests show that income maximization companies tend to have shorter debt maturity. However, IR failed to moderate the effect of earnings quality on debt maturity. This study indicates that the Financial Services Authority (OJK) needs to conduct better monitoring and regulation to increase creditor protection through optimal debt policy disclosure from the companies.
Co-Authors Adhitya Jati Purwaka Aldi Bilqisthy Pratama Amrie Firmansyah Ardhi Nugraha Putra Arfiansyah, Zef Aris Priatna Budhi Setiya Yoga Dessyka Sitanggang Dharmazi, Almizar Faizul Abrori Fayiz Alfitra RM Garyn Arianova Sugiarto Gilang Ryanda Bhimantara Hadiprasetya , Sundayo Lamhot Doli Tambunan Lestari Kurniawati Lily Arini Nasution Muh Luthfi Mahrus Muhammad Arfan Muhammad Rajul Muzik Muhammad Taufiq Hidayat Nanda Sulfiandra Octa Naafi’ Sutantri Pria Aji Pamungkas Priatna, Aris Putra Jaya Bukit Qadri, Resi Ariyasa Rozano Fikri Andana Sondy Akbar Ardiansyah Sugiarto, Garyn Arianova Sundayo Hadiprasetya Tio Andri Prasetyo Yoga, Budhi Setiya Zahra Zuhrotun Nafi’ah