Evana, Einde and Dewi, Liana (2017) An Analysis of 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 ownership, 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 171 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.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Dr. Einde Evana |
| Date Deposited: | 30 Jun 2020 03:28 |
| Last Modified: | 30 Jun 2020 03:28 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/22849 |
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