This study aims to examine and analyze the influence of the quality of corporate governance on the quality of financial reporting in Indonesia; Using panel data on all companies listed on the Indonesia Stock Exchange during the period 2010 - 2018, except financial companies. Financial companies are not sampled because they have different financial reporting systems and regulations in Indonesia. The final sample used in this study was 2014 companies. Corporate governance quality (CG quality) is measured using a corporate governance index that we have developed in accordance with GCG regulations and other regulations that apply in Indonesia. The quality of financial reports is proxied by discretionary accruals using the modified jones model, while the robust model uses accruals from the Kothari models. The analysis technique used is multiple linear regression with the SPSS software version 17. The results of our study found that the quality of corporate financial reports as measured by discretionary accruals was positively influenced by the quality of corporate governance in both the Jones model and the Kothari model at a significance level of 1%, which means that the higher the quality of corporate governance, the higher the quality of corporate governance, the more quality the company's financial statements will be and vice versa.
The word literacy is now very familiar to the public. We define someone who is literate as someone who is literate or can read. Reading has a very strong cultural influence on the literacy development of students. Unfortunately, student achievement at SDN Beru is still low. Therefore, in community service in Beru village, we held a literacy movement program to increase interest in reading. The implementation method applied is to provide assistance by interacting directly with students through teaching and learning activities in the classroom. The goal is that students at SDN Beru can read. The result of this service is that students gain new knowledge from the literacy movement.
A company always needs capital both for business opening and business development. The funding problem will not be separated from a company which includes how much the company's ability to meet the needs of funds that will be used to operate and develop its business. The optimal capital structure policy is where there is a good balance between risk and return which will ultimately maximize the value of the company. The company's goal of maximizing company value also means maximizing shareholder wealth. In a company that has gone public, the value of the company is reflected in the price of shares traded on the stock exchange. This study aims to determine the effect of changes in corporate income tax rates, company size on capital structure with profitability as a moderating variable. The sample in this study amounted to 26 companies with the object of trading and service companies listed on the IDX in 2019-2020 during the pandemic. Purposive sampling was chosen as the sample acquisition method. MRA is used as a sample testing selection with spss 26 as software. This study proves that capital structure cannot be influenced by changes in corporate income tax rates but company size can be influenced by profitability and company size and the results also show that changes in corporate income tax rates moderated by profitability do not affect capital structure, and weaken company size on capital structure
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