evana, einde and Dewi, Liana (2017) An Analysis o f Factors Affecting Reliability of Financial Report. Review of Integrative Business and Economics Research, 6 (2). pp. 375-392. ISSN 2304-1013

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Abstract

This study aims to test the effect of institutional ownersh ip, managerial ownership, audit committee, and independent commissioners on financial report reliability of manufacturing companies listed on Indonesia Stock Exchange (IDX). Population in this study is manufacturing companies listed on IDX in 2012- 2014. The number of study sample is 1 71 companies obtained through purposive sampling method. Data sources are obtained from financial report and annual report of companies listed on Indonesia Stock Exchange in 2012- 2014. Dana analysis method uses multiple linear regression analysis by using a software application of SPSS 21. Based on the analysis result, it shows that audit committee positively and significantly affects financial report reliability, while variables of institutional ownership, managerial ownership, and independent commissioner do not affect financial report reliability. Keywords: Financial report reliability, accounting conservatism, institutional ownership, managerial ownership, audit committee, and independent commissioner

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Dr. Einde Evana
Date Deposited: 14 Nov 2019 07:39
Last Modified: 14 Nov 2019 07:39
URI: http://repository.lppm.unila.ac.id/id/eprint/16367

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