AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Vol 14, No 1 (2020): AKUNTABILITAS

THE POLITICAL CONNECTIONS AND EARNINGS QUALITY IN INDONESIA: A SURVEY LITERATURE

Yeasy Darmayanti (Bung Hatta University)
Aza Azlina Md Kassim (Universiti Selangor Malaysia)
Suryadimal Suryadimal (Universitas Bung Hatta)



Article Info

Publish Date
12 Jul 2020

Abstract

Providing information about quality earnings is the obligation of every company. Many factors are thought to affect the quality of earnings information issued by the company. One of these factors is political connections. Many studies see political connections from different perspectives. Some research indicates political connections will benefit individuals who carry out roles in politics and companies. Some more research has found that political connections will benefit the company. Apart from all that, of course the quality of profits disclosed by the company becomes questionable. This research contributes to providing a detailed review of different studies on the relationship of political connections and earnings quality, and tries to describe in more detail the matters relating to both. In the future, this new diagnostic system may be investigated in different contexts.

Copyrights © 2020






Journal Info

Abbrev

ja

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting ...