The Factors that Affect the Quality of Financial Reporting

International Journal of Economics and Management Studies
© 2020 by SSRG - IJEMS Journal
Volume 7 Issue 1
Year of Publication : 2020
Authors : Hari Setiyawati , Nurul Hidayah , Dien Noviany Rahmatika , Dewi Indriasih
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How to Cite?

Hari Setiyawati , Nurul Hidayah , Dien Noviany Rahmatika , Dewi Indriasih, "The Factors that Affect the Quality of Financial Reporting," SSRG International Journal of Economics and Management Studies, vol. 7,  no. 1, pp. 32-37, 2020. Crossref, https://doi.org/10.14445/23939125/IJEMS-V7I1P105

Abstract:

This research was conducted against the background of a phenomenon at BPJS, namely the recovery of state finances caused by BPKRI's findings related to compliance with laws and regulations and the internal control system. This research was undertaken through a survey and was grounded based on existing theories, which were then developed into a research model in which the model in this study was designed to examine the quality of financial reporting with the application of the principles of good corporate governance, compliance with laws and implementation of internal control systems. This study aims to determine the effect of applying the principles of good corporate governance, compliance with legislation, and the application of internal control systems on the quality of financial reporting. SEM PLS is used as an analysis tool in this study. The research data used came from questionnaires collected using survey methods. The results of this study conclude that applying the principles of good corporate governance has a significant effect on the quality of financial reporting. Likewise, compliance with laws and implementation of internal control systems.

Keywords:

Quality of Financial Reporting, Application of Principles Good Corporate Governance, Compliance with Laws and Application of Internal Control System.

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