Media Riset Akuntansi Auditing & Informasi
Vol. 14 No. 1 (2014): April

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN PELAPORAN SERTA IMPLIKASINYA TERHADAP KUALITAS LABA

Nera Marinda Machdar (Kalbis Institute, Indonesia)

Article Info

Publish Date
03 May 2017

Abstract

The purpose of this study is to test empirically whether is a significant effect between firm characteristics on the reporting disclosure, a significant effect between firm characteristics on the reporting disclosure through earnings quality, and a significant effect between the reporting disclosure on earning quality. to measure earnings quality, this study uses the Dechow and Dichev model (2002). Results of the study are that there is no relationship between firm characteristics with the reporting disclosure, exxept the size of the company; there is no relationship between firm characteristics and earnings quality through the reporting disclosure, and there is no relationship between the reporting disclosure with earnings quality.

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Journal Info
Media Riset Akuntansi Auditing & Informasi
Website

Abbrev

mraai

Publisher

Universitas Trisakti

Subject

Economics, Econometrics & Finance

Description

Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication ...