Diponegoro Journal of Accounting
Volume 12, Nomor 1, Tahun 2023

PENGARUH KOMPARABILITAS LAPORAN KEUANGAN, KUALITAS PENGUNGKAPAN, DAN KENDALA PEMBIAYAAN TERHADAP KEPEMILIKAN KAS PERUSAHAAN

Ziana Trifinta Rizqiani (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Faisal Faisal (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)

Article Info

Publish Date
03 Jan 2023

Abstract

This study aims to examine the effect of financial statement comparability as a qualitative feature of financial reporting on cash holdings and the mediating role of disclosure quality and financing constraints. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The research sample was 280 companies. This research used multiple regression in analyzing the data. The results show that financial reporting comparability has a significant negative effect on corporate cash holdings. The results also show that disclosure quality and financing constraints have mediating role in the relationship between accounting comparability and cash holdings.

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Journal Info
Diponegoro Journal of Accounting
Website

Abbrev

accounting

Publisher

Universitas Diponegoro

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...