Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Vol 4, No 2 (2021): Juni 2021 - Oktober 2021

Determinan Kualitas Laporan Keuangan Pada Perusahaan Agriculture BEI

Dody Salden Chandra (Universitas Muhammadiyah Sumatera Utara)
edisah putra nainggolan (Universitas Muhammadiyah Sumatera Utara)



Article Info

Publish Date
23 Oct 2021

Abstract

The purpose of this study was to determine the determinant factors that affect the quality of financial reports in the Agriculture sector listed on the Indonesia Stock Exchange (IDX). This study uses an associative approach with a population of 9 Agriculture sector companies, while the sample that meets the criteria for sampling for this study is 6 Agriculture sector companies listed on the Indonesia Stock Exchange. Data collection techniques in this study is to use documentation techniques. The data analysis technique in this study uses Multiple Regression Analysis. The results of this study prove that Leverage partially affects the Quality of Financial Statements, Liquidity partially affects the Quality of Financial Statements, Company Size partially affects the Quality of Financial Statements. And simultaneously states that Liquidity, Leverage, and Company Size affect the Quality of Financial Statements in Agriculture sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period

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Journal Info

Abbrev

JAKK

Publisher

Subject

Economics, Econometrics & Finance

Description

JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, ...