Determinants of financial reporting quality: Evidence from Indonesia

Irwandi, Soni Agus; Pamungkas, Imang Dapit

doi:10.14254/2071-8330.2020/13-2/2

Cited by 17 publications

(16 citation statements)

References 12 publications

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“…Zimon & Chlodnicka (2019) mengatakan bahwa laporan keuangan yang berkualitas tinggi dapat membuat keputusan investasi secara efektif yang mengurangi risiko keuangan. Risiko litigasi, ketidakpercayaan investor dan risk default menjadi faktor yang berpengaruh pada kualitas pelaporan keuangan, sehingga risiko tersebut cenderung dihindari oleh perusahaan guna untuk mendapatkan citra yang baik dimata shareholder (Irwandi & Pamungkas, 2020).…”

Section: Pendahuluanunclassified

“…Perilaku kreatif yang dilakukan manajer dengan mengungkapkan informasi yang tidak sesuai dengan kondisi perusahaan membuat pelaporan keuangan semakin buruk (Abed et al, 2022). Risiko litigasi membuat pelaporan keuangan lebih terlihat dimanipulasi, karena terdapat informasi yang tidak sesuai dengan kondisi perusahaan (Irwandi & Pamungkas, 2020). Selain itu terjadinya risiko litigasi membutuhkan waktu audit yang banyak sehingga dapat menyebabkan keterlambatan dalam pelaporannya (Kim & Jung, 2020).…”

Section: Pendahuluanunclassified

“…Selain itu kurangnya kualitas audit dan praktik akuntansi juga dapat menimbulkan ketidakpercayaan investor yang membuat kualitas pelaporan keuangan melemah (Ogungbade et al, 2021). Hal tersebut searah dengan penelitian dari Irwandi & Pamungkas (2020) dan Shonhadji (2018) yang melakukan penelitian pada perusahaan manufaktur, yang menemukan adanya pengaruh risiko ketidakpercayaan investor pada kualitas pelaporan keuangan karena kurangnya implementasi tata kelola perusahaan yang baik, sehingga menyebabkan perusahaan cenderung mengalami penurunan. Shonhadji (2018) dalam penelitiannya mengatakan bahwa kualitas pelaporan keuangan dipengaruhi oleh risiko default karena rentannya pengelolaan keuangan yang baik pada perusahaan di indonesia, dapat menimbulkan risiko gagal bayar atas kewajiban hutangnya.…”

Section: Pendahuluanunclassified

“…Krishnan et al (2011) menemukan adanya pengaruh moderasi dari variabel komite audit berkeahlian hukum terhadap risiko litigasi pada kualitas pelaporan keuangan, dimana pihak manajemen pada perusahaan rusell akan terdapat kehati-hatian dalam melakukan penyusunan pelaporan keuangan. selain itu juga Irwandi & Pamungkas (2020) dan Shonhadji (2018) juga menemukan adanya pengaruh moderasi dari variabel komite audit berkeahlian hukum yang dapat memperkuat hubungan risiko litigasi, ketidakpercayaan investor, dan risiko default dengan kualitas pelaporan keuangan, dimana diangkatnya komite audit berkeahlian hukum berperan dalam membantu dewan komisaris untuk mengawasi aktivitas operasional perusahaan agar dapat mengimplementasikan tata kelola yang baik. Namun demikian, penelitian terdahulu mengenai risiko litigasi, risiko ketidakpercayaan investor dan risiko default dengan komite audit berkeahlian hukum sebagai pemoderasi sudah banyak dilakukan.…”

Section: Pendahuluanunclassified

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Pengaruh risiko litigasi, ketidakpercayaan investor, dan financial leverage terhadap kualitas pelaporan keuangan dengan komite audit berkeahlian hukum sebagai pemoderasi

Handayani

Wahyudi

2022

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This study aims to analyze the effect of litigation risk, investor distust proxied by institutional commissions and financial leverage as proxied by Debt to Equity Ratio (DER) on the quality of financial reporting proxied by accrual earnings managemeny by measuring the Stubben (2010) model through an approach to discretionary review and audit committee of legal experts as moderating variables. This research uses quantitative causality method. The sample consists of 28 manufacturing companies from the consumer goods industry on the Indonesia Stock Exchange in 2019-2020. Samples were taken using a purposive sampling technique, and data analysis using the SmartPLS 3.0 application. The results of the study prove that there is a significant influence on litigation risk with the quality of financial reporting. In addition, the results of the study do not prove that there is an effect on investor distrust and financial leverage with the quality of financial reporting. Then this study shows the results that the audit committee of legal experts cannot moderate the effect of litigation risk, investor distrust and financial leverage on the quality of financial reporting in consumer goods companies on the Indonesia Stock Exchange in 2019-2020.

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Section: Pendahuluanunclassified

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Pengaruh risiko litigasi, ketidakpercayaan investor, dan financial leverage terhadap kualitas pelaporan keuangan dengan komite audit berkeahlian hukum sebagai pemoderasi

Handayani

Wahyudi

2022

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“…[14] determine governmental turnover and its impact on the sustainability of public policy in the Palestinian context. [15] identify the determinants of financial reporting quality, which is a very complex issue in the manufacturing industry and a significant contributor to the finance of the enterprise.…”

Section: Literature Reviewmentioning

confidence: 99%

Earnings management under a global magnifier

2021

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Research background: Legal earnings manipulation is current hot topic, which is evidenced by a significant number of academic articles from the countries of developed markets. But this issue has been still the research gap for the emerging countries. Slovakia and Bulgaria are emerging counties with the similar economic and political history. The existence of the purposeful earnings management is confirmed in both countries. Therefore, the enterprises from these countries are selected to the common comparison. Purpose of the article: The main purpose and the set target of delivered examination is to disclose significant conformity or discrepancy in the dimension of the legal managers’ earnings modification in the Slovakian and Bulgarian enterprises. Methods: The provided financial modelling used 1,089 Slovak enterprises and 1,421 Bulgarian enterprises. Two parametric tests were computed for this study. Fisher’s F-test to detect the ratio between the variances of the populations, and t-test for two independent samples to test provided hypothesis of the article. Findings & Value added: The paper aimed at the earnings before interest, taxes (EBIT) in two emerging countries under a global magnifier. It was detected that the dimension of financial managers’ earnings manipulations in the Slovakian and Bulgarian enterprises is not significantly different. The similar nature of the approach of the management to the earnings manipulation was identified.

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