Determinants of Financial Report Moderated by Quality Audit (Study of Multi-Industry Sector Companies Listed on the Indonesia Stock Exchange Period 2015 – 2019)
DOI:
https://doi.org/10.38035/dijefa.v4i2.1854Keywords:
Good Corporate Governance (GCG), Company Reputation, Company Competence, Audit Quality, Financial Report QualityAbstract
This study aims to determine the effect of good corporate governance (GCG), company reputation, and company competence on the quality of financial reports with audit quality as a moderating variable. The population in this study are manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange in 2015 - 2019 with a total of 185 companies. The method used was purposive sampling, 37 companies were selected as the research sample. The results of the study show that Good Corporate Governance (GCG) has no direct effect on the quality of the company's financial statements. Meanwhile, company reputation and company competence have a significant and positive effect on the quality of financial reports. After being moderated by audit quality, Good Corporate Governance (GCG), company reputation, and company competence have a positive and significant effect on the quality of financial reports.
References
Andreas, H. H., Albert Ardeni, & Paskah Ika Nugroho. (2017). Konservatisme Akuntansi Di Indonesia. Jurnal, 20(1), 1–23.
Ayuningtyas, Dwi. (2019). Amblas 16%, Sektor Aneka Industri Terburuk 9 Bulan di 2019. Diakses pada 27 Maret 2021 dari World Wide Web: https://www.cnbcindonesia.com
Bako, Mubarak Abbati. (2018). The Impact of Corporate Governance on the Quality of Financial Reporting in the Nigerian Chemical and Paint Industry. Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.9, No.7, 2018
Djanegara, Moermahadi Soerja. 2017. Pengaruh Kualitas Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Akuntansi/ Volume XXI, No. 03, September 2017: 461-483.
Doan, et al. (2018). The Impact of Corporate Governance on Financial Reporting Quality – Empirical Evidence from Vietnam. International Conference on Accounting and Finance (ICOAF 2018), June 7-8th, 2018 Danang City, Vietnam
Franita, Riska. (2018). Mekanisme Good Corporate Governance dan Nilai Perusahaan: Studi untuk Perusahaan Telekomunikasi. Lembaga Penelitian dan Penulisan Ilmiah. AQLI, 29 Sep 2018.
Fombrun, Charles J. (1996). Reputation: realizing value from the corporate image. USA: HBS PRESS
Gberegbe, Ferry Barineka, Adebimpe o umoren, George tamunotonye peters. (2017). Corporate Reputation And Earnings Quality of Listed Firms in Nigeria. Quest Journals Journal of Research in Business and Management Volume 5 ~ Issue 4 (2017) pp: 14-22ISSN (Online) : 2347-3002 www.questjournals.org
FASB, 1989. Accounting Standard Original Prounouncement, SFAC No. 1-6, Richard D. Irwin Inc., Homewood Illinois.
Hari Setiyawati, Diah Iskandar, Yusuf S Basar. (2018). The Quality of Financial Reporting through Increasing the Competence of Internal Accountants and Accrual Basis. International Journal of Economics, Business and Management Studies Vol. 5, No. 1, 31-39, 2018 e-ISSN: 2226-4809/p-ISSN: 2304-6945
Harymawan, I. and Nurillah, D. (2017), Do Reputable Companies Produce a High Quality of Financial Statements?, Asian Journal of Accounting Research, Vol. 2 No. 2, pp. 1-7. https://doi.org/10.1108/AJAR-2017-02-02-B001
Iis Dewi Herawati dan Prof. Dr. Apollo. (2019). Effect Of Organizational Commitment, Organizational Culture, And Implementation Of An Internal Control System On The Quality Of Financial Statements (Survey On Regional Device Organization In The Government Of South Tangerang City). EPRA International Journal of Research and Development (IJRD). SJIF Impact Factor: 6.093 Volume: 4 | Issue: 7 | July | 2019 ISSN: 2455-7838(Online)
Hutapea, Parulian dan Nurianna Thoha. 2008. Kompetensi Plus : Teori, Desain, Kasus dan Penerapan untuk HR dan Organisasi yang Dinamis. Penerbit : Gramedia Pustaka Utama, Jakarta
Huynh, Quang Linh. (2018). Earnings Quality with Reputation and Performance. Asian Economic and Financial Review, 2018, vol. 8, issue 2, 269-278. JEL-codes: C51 G39 L25 M41
Isabel M. García-sánchez And Jennifer Martínez-ferrero. (2016). Corporate Reputation As Aconsequence Of Financial reporting Quality. International Management & Economics Frontiers Volume 1, Issue 1, December 2016. ISSN 2184-0989
Khurana, I. K. dan W. J. Moser. 2009. Institusional Ownership and Tax Aggressiveves. www.ssrn.com.
Lev, B. and Thiagarajan, S.R. (1993). Fundamental Information Analysis. Journal of Accounting Research, 31, 190-215. http://dx.doi.org/10.2307/2491270
Meckling, M. C. J. and W. H. (1976). The Theory of firms: Managerial Behaviour, Agency Cost, and Ownership Structure. Journal of Financial and Economics, 3, 3:305-360.
Naz'aina. (2015). The Effect of Internal Control System and Amil Competence on the Financial Reporting Quality at Zakat Management Institution Active Member of Zakat Forum in Special Capital City Region Jakarta and West Java Provinces. Procedia - Social and Behavioral Sciences Volume 211, 25 November 2015, Pages 753-760. https://doi.org/10.1016/j.sbspro.2015.11.100
Onuorah, Chi-chi, A., & Friday, I. O. (2016). Corporate Governance and Financial Reporting Quality in Selected Nigerian Company. International Journal of Management Science and Business Administration, 2(3), 7–16. https://doi.org/10.18775/ijmsba. 1849-5664-5419.2014.23.1001
Oztemel, Ercan dan Semih Ozel. (2018). Financial Competency Assessment Model. Journal of Business & Financial Affairs J Bus Fin Aff, an open access journal Volume 7 • Issue 1 • 1000317 ISSN: 2167-0234
Shi Y. (2016). Reputation, Financial Performance, and Industry Competition. The International Journal of Business and Finance Research, vol. 10, no. 2, pp. 1-16, 2016.
Synthia, S. (2017). The Effect of Human Resources Competence and Application of Regional Financial Accounting Systems on Quality of Financial Report. Journal of Applied Accounting and Taxation, 2(1), 68-74. https://doi.org/10.5281/zenodo.1306555
Thilini Cooray & A. D. Nuwan Gunarathne & Samanthi Senaratne, (2020). Does Corporate Governance Affect the Quality of Integrated Reporting? Sustainability MDPI Open Access Journal, vol. 12(10), pages 1-30, May.
Watts, Ross L. dan Jerold L. Zimmerman (1986). Positive Accounting Theory. USA: Prentice-Hall.
Wibowo. (2012). Manajemen Kinerja. Jakarta: Raja Grafindo Persada.
Yusar Sagara. (2015). The Effect of Implementation Accounting Information Systemand Competence of Human Resources on the Quality of Financial Reporting. Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)Vol.6, No.10, 2015
Downloads
Published
Issue
Section
License
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).
