Determinants of Financial Reporting Quality: Evidence from Indonesia

• Autorzy: Soni Agus Irwandi , Imang Dapit Pamungkas
• Języki publikacji: EN

Abstrakty

EN

This research aims to investigate the determinants of financial reporting quality, which is a very complex issue in the manufacturing industry and a significant contributor to a company's finance. This research is therefore aimed to examine the effect of litigation risk, investor's distrust, and legal expertise of the audit committee. The data were obtained from the annual reports of the manufacturing companies listed at the Indonesia Stock Exchange during 2015-2018. The research sample consists of 287 public companies, with moderated regression analysis used to examine the hypotheses. The results show that the risk of investor distrust affects financial reporting quality, while legal expertise of the audit committee is a moderating variable that strengthens the relationship between the risk of investor distrust and financial reporting quality. (original abstract)

Słowa kluczowe

EN

Financial reporting; Stock exchange investor; Trust

PL

Sprawozdawczość finansowa; Inwestor giełdowy; Zaufanie

• Czasopismo: Journal of International Studies
• Rocznik: 2020
• Tom: 13
• Numer: nr 2
• Strony: 25--33

Twórcy

autor

Soni Agus Irwandi

• Accounting Study Program, STIE Perbanas, Indonesia

autor

Imang Dapit Pamungkas

• Dian Nuswantoro University, Indonesia

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Identyfikatory

DOI

10.14254/2071-8330.2020/13-2/2