The Role of Company Characteristics in the Quality of Financial Reporting in Indonesian

  • Abdul Nasser Hasibuan Institut Agama Islam Negeri Padangsidimpuan, Indonesia
DOI: https://doi.org/10.26811/peuradeun.v10i1.666

Abstract

This study aimed to explain the role of company characteristics in shaping the quality of financial reporting in Indonesia, either simultaneously or partially, analyzed using Structural Equation Modeling. This study found that simultaneously structural characteristics, monitoring characteristics, and performance characteristics had a significant influence on the quality of financial reporting. While partially the characteristics of the structure and characteristics of monitoring had a significant influence on the quality of financial reporting. Meanwhile, performance characteristics did not influence the quality of financial reporting. It can be concluded that quality financial reporting can form good company characteristics and increase company performance, and can increase market response or market confidence in the current pandemic situation. The paper provides insight for the company to more concentrate on monitoring, structural, and performance to gain a good quality of financial reporting.

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Published
2022-01-30
How to Cite
HASIBUAN, Abdul Nasser. The Role of Company Characteristics in the Quality of Financial Reporting in Indonesian. Jurnal Ilmiah Peuradeun, [S.l.], v. 10, n. 1, p. 1-12, jan. 2022. ISSN 2443-2067. Available at: <https://journal.scadindependent.org/index.php/jipeuradeun/article/view/666>. Date accessed: 03 june 2023. doi: https://doi.org/10.26811/peuradeun.v10i1.666.
Citation Formats
Issue
Vol 10 No 1 (2022): Jurnal Ilmiah Peuradeun
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Articles
URN
http://journal.scadindependent.org/index.php/jipeuradeunurn:jip:10.26811peuradeunpeuradeun.v10i1.666
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