Struktur Kepemilikan Berpengaruh pada Kualitas Pelaporan Keuangan?

  • Fadhilah K
  • Afriyenti M
N/ACitations
Citations of this article
30Readers
Mendeley users who have this article in their library.

Abstract

This research aims to analyze the effect managerial ownership, and institutional ownership on financial reporting quality. This research uses a quantitative approach with a causal associative research type. The data used in this study are annual reports of sector transportation, utilities, and infrastructure sectors listed on the Indonesian Stock Exchange 2018-2020. Using purposive sampling method we obtained by 150 sample from 50 companies conducted observations from 2018 – 2020. This research using multiple linear regression analysis on the hypothesis testing. The result showed that the managerial ownership has a positive and significant effect on financial reporting quality and institutional ownership has a positive and significant effect on financial reporting quality.

Cite

CITATION STYLE

APA

Fadhilah, K. A., & Afriyenti, M. (2023). Struktur Kepemilikan Berpengaruh pada Kualitas Pelaporan Keuangan? JURNAL EKSPLORASI AKUNTANSI, 5(2), 466–478. https://doi.org/10.24036/jea.v5i2.653

Register to see more suggestions

Mendeley helps you to discover research relevant for your work.

Already have an account?

Save time finding and organizing research with Mendeley

Sign up for free